2013 G20會議中與租稅天堂相關內容整理




2. 對反洗錢反恐怖主義金融 (AML/CFT)的加強監管,導致透過境外公司在海外銀行開戶愈來愈難(銀行要求揭露與提供帳戶營運目的的資料)。




20. In the tax area, we welcome the OECD report on addressing base erosion and profit shifting and acknowledge that an important part of fiscal sustainability is securing our revenue bases. We are determined to develop measures to address base erosion and profit shifting, take necessary collective actions and look forward to the comprehensive action plan the OECD will present to us in July. We strongly encourage all jurisdictions to sign the Multilateral Convention on Mutual Administrative Assistance. We encourage the Global Forum on Transparency and Exchange of Information to continue to make rapid progress in assessing and monitoring on a continuous basis the implementation of the international standard on information exchange and look forward to the progress report by April 2013. We reiterate our commitment to extending the practice of automatic exchange of information, as appropriate, and commend the progress made recently in this area. We support the OECD analysis for multilateral implementation in that domain.


21. We reiterate our commitments and encourage the FATF to continue to pursue all its objectives, and notably to continue identifying and monitoring high-risk jurisdictions with strategic Anti-Money Laundering/Counter-Terrorist Financing (AML/CFT) deficiencies. We look forward to the completion in 2013 of the revision of the FATF assessment process and support ongoing FATF work, including on identification of beneficial owners of corporate vehicles.

我們重申我們的承諾,並鼓勵FATF繼續追求其各項目標,並值得注意的是,繼續查明和監測高危險地區的戰略反洗錢反恐怖主義金融 (AML/CFT)效率不彰之處。我們期待著在 2013 年完成FTAF評估過程的修定和支援正在進行的FATF工作,包括公司實質所有人的辨識。

22. In the prudential area we call for further progress within the FSB to encourage increased adherence to international regulatory and supervisory cooperation and information exchange standards.
在遵循地區 我們呼籲在FSB更多的進展 以鼓勵更堅守國際規約,監控合作與資訊交換標準。

*FSB (Financial Stability Board 金融穩定委員會)