E-book_20110930

Setting

OBU

2011, Sep 30, Mon

維詮管理顧問有限公司 整理 September 30, 2011

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WETRUST 租稅天堂地區區分為黑名單、灰名單、白名單，應該是源自於 2009 年倫敦所召開的 G20 會議中， 所引用 OECD 的資料，請參閱以下原文資料； A PROGRESS REPORT ON THE JURISDICTIONS SURVEYED BY THE OECD GLOBAL FORUM IN IMPLEMENTING THE INTERNATIONALLY AGREED TAX STANDARD Progress made as at 2

nd

Apirl 2009

Jurisdictions that have substantially implemented the internationally agreed tax standard (白名單) Argentina Australia Barbados 2 Canada China Cyprus Czech Republic Denmark Finland France

Germany Greece Guernsey Hungary Iceland Ireland Isle of Man Italy Japan Jersey

Korea Malta Mauritius Mexico Netherlands New Zealand Norway Poland Portugal Russian Federation

Seychelles 塞席爾 Slovak Republic South Africa Spain Sweden Turkey United Arab Emirates United Kingdom 英國 United States 美國 US Virgin Islands

Jurisdictions that have committed to the internationally agreed tax standard, but have not yet substantially implemented (灰名單) Jurisdiction

Year of

Number of

Commitment

Agreetments

Jurisdiction

Year of

Nubber of

Commitment

Agreetments

2007 2009 2002 2003 2000

(1) (1) (0) (0) (7)

2002 2002 2002

(0) (0) (0)

2002 2002

(0) (0)

2002 2000 2002

(0) (0) (0)

2003

(0)

2009 2009 2009 2009

(0) (0) (0) (0)

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Tax Havens (避稅天堂) Andorra Anguilla 安圭拉 Antigua and Barbuda Aruba Bahamas Bahrain Belize 貝里斯 Bermuda British Virgin Islands 英屬維京群島 4 Cayman Islands 開曼 Cook Islands Dominica Gibraltar Grenada Liberia Liechtenstein

2009 2002 2002

(0) (0) (7)

2002 2002 2001 2002 2000 2002

(4) (1) (6) (0) (3) (3)

2000 2002 2002 2002 2002 2007 2009

(8) (0) (1) (1) (1) (0) (1)

Marshall Islands Monaco Montserrat Nauru Netherlands Antilles Niue Panama St Kitts and Nevis St Lucia St Vincent & Grenadines Samoa 薩摩亞 San Marino Turks and Caicos Islands Vanuatu

Other Financial Centres (其他金融中心) 5

Austria 5 Belgium Brunei 汶萊 Chile

2009 2009 2009 2009

(0) (1) (5) (0)

Guatemala 5 Luxembourg Singapore 5 Switzerland

Jurisdictions that have not committed to the internationally agreed tax standard (黑名單，此名單已不存在) Jurisdiction Costa Rica Malaysia (Labuan)

Number of Agreements

Number ofJurisdiction (0) (0)

Philippines Uruguay

2

Agreements (0) (0)

Setting

OBU

2011, Sep 30, Mon

您設立了境外公司，有誰知道？難不成您自己在單據上秀出Show出 英屬維京群島或薩摩亞的聯繫地址？

台灣登記公司可以登記地與通訊地不同，境外公司不行嗎？

此外，以上 OECD 提出的這份名單中，您所熟知的有哪一個註冊地不在內嗎？或有哪一個註冊地在黑名 單嗎？銀行拒絕開戶嗎？

哪些地方是白名單？ Jurisdictions that have substantially implemented the internationally agreed tax standard Argentina Australia Barbados 2 Canada China Cyprus Czech Republic Denmark Finland France

Germany Greece Guernsey Hungary Iceland Ireland Isle of Man Italy Japan Jersey

Korea Malta Mauritius Mexico Netherlands New Zealand Norway Poland Portugal Russian Federation

Seychelles 塞席爾 Slovak Republic South Africa Spain Sweden Turkey United Arab Emirates United Kingdom 英國 United States 美國 US Virgin Islands

設立境外公司常見地區：Seychelles (塞席爾)、United Kingdom (英國)、United States (美國)…等。

Update 您對白名單，灰名單，黑名單的誤解！ 白名單：遵守國際稅務標準，並確實執行者。 灰名單：允諾遵守國際稅務標準，但尚未落實執行者。 黑名單：為不合作國家，既不表明遵守國際稅務標準，也拒絕提供資料的國家。

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WETRUST 2009 年國際媒體對 G20 會議內容的評論

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Setting

OBU

2011, Sep 30, Mon

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WETRUST

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Setting

OBU

2011, Sep 30, Mon

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