評(píng)論
打印
Tax evasion
避稅
The data revolution
數(shù)據(jù)革命
It will soon be a lot harder to hide money overseas
要尋找資金的“海外掩體”將難上加難
THE war on those stashing undisclosed money offshore intensified this week when 47 countries, including the Group of 20 and some prominent tax havens, sealed a pact that will shake up the sharing of tax information. Under the present system, countries have to file requests with each other for data on suspected cheats. Even reasonable enquiries are often rejected as “fishing expeditions”. In future the signatories—and dozens of others that will be pressed into joining later—will automatically exchange information once a year. This will include bank balances, interest income, dividends and the proceeds of sales, which can be used to assess capital-gains tax.
本周，隨著47個(gè)國(guó)家共同簽署了關(guān)于提高稅務(wù)信息共享標(biāo)準(zhǔn)的協(xié)議，打擊海外資金藏匿的戰(zhàn)爭(zhēng)愈演愈烈，而上述國(guó)家當(dāng)中還包括了“20國(guó)集團(tuán)”以及其他一些著名的“避稅天堂”。在現(xiàn)有的機(jī)制下，國(guó)家之間對(duì)涉嫌舞弊的財(cái)務(wù)信息的追查必須通過(guò)發(fā)函請(qǐng)求的方式來(lái)完成。有時(shí)一些較為合理的信息追查請(qǐng)求都會(huì)被認(rèn)定為“釣魚(yú)式刺探”，遭到拒絕。在未來(lái)，所有協(xié)議簽署國(guó)都會(huì)每年一度自動(dòng)共享交換財(cái)務(wù)信息，而許多未簽署的國(guó)家接著也會(huì)迫于壓力加入到這一協(xié)議當(dāng)中。協(xié)議中要求共享的信息包括銀行存款、利息收益、股息分配和銷(xiāo)售收益情況，都是能夠被用于衡量企業(yè)資本利得稅的指標(biāo)。
Some countries are likely to set up special arrangements, with reduced penalties, to encourage non-compliant taxpayers to bring money home now rather than wait to be caught once the new system kicks in, probably in 2017. The deal also increases pressure on banks to identify the ultimate owners of shell companies and trusts, behind which tax evaders often hide.
部分國(guó)家政府傾向于在較為溫和的懲罰條件下，實(shí)施特殊的安排以鼓勵(lì)偷稅漏稅者馬上把錢(qián)轉(zhuǎn)回國(guó)內(nèi)，以免在2017年很可能推出的新系統(tǒng)力量下被抓出來(lái)。同樣地，政府還對(duì)銀行施加壓力，要求他們識(shí)別出空殼公司與信托基金的最終控制人，讓偷稅漏稅者無(wú)處可藏。
The catalyst for the agreement was America's Foreign Account Tax Compliance Act (FATCA). The law, passed in 2010, will soon impose stiff penalties on foreign financial firms that fail to declare their American clients. Once America began pushing for automatic declarations, other big countries did the same.
本次協(xié)議的催生因素是美國(guó)國(guó)外賬戶應(yīng)稅法案（America's Foreign Account Tax Compliance Act，F(xiàn)ATCA）的頒布。這部2010年通過(guò)的法案，將要求政府對(duì)未按要求披露美國(guó)本國(guó)客戶情況的外國(guó)金融公司進(jìn)行嚴(yán)厲的懲罰。一旦美國(guó)開(kāi)始推行自動(dòng)財(cái)務(wù)信息披露的機(jī)制，其他大國(guó)也會(huì)紛紛效仿。
The most eye-catching signatory to the accord is Switzerland, whose banks were at the centre of the scandals that gave rise to FATCA. The world's most famous offshore wealth-management centre was built on supposedly ironclad bank secrecy, but it has been forced to buckle under international pressure. This is momentous: for the Swiss, agreeing to swap client data systematically is the cultural equivalent of Americans giving up guns. Singapore, which has earned a reputation as the Switzerland of the East, is also a party to the deal.
本次最引人注目的協(xié)議簽署國(guó)便是瑞士。瑞士的銀行深陷財(cái)務(wù)丑聞當(dāng)中，并由此導(dǎo)致了FATCA法案的頒布。作為世界上最著名的海外資金管理中心，瑞士的銀行本應(yīng)是銀行機(jī)密堅(jiān)守者，然而迫于國(guó)際壓力他們不得不做出讓步。這是一項(xiàng)非常重大的變化：對(duì)于瑞士來(lái)說(shuō)，徹底地對(duì)外交出銀行客戶數(shù)據(jù)就等同于讓美國(guó)人放棄自己的武器使用權(quán)。而有著“東方瑞士”美譽(yù)的新加坡，同樣地簽署了這份協(xié)議。
Several challenges must be overcome to make it work. Data-collection systems need to be upgraded and harmonised. Even the most sophisticated tax authorities could struggle to process the deluge of information coming their way. Without assistance, poor countries whose elites dodge taxes using rich-world havens will not reap the benefits.
為了使新機(jī)制順利運(yùn)行，有幾大問(wèn)題需要克服。首先是數(shù)據(jù)采集系統(tǒng)的更新與協(xié)調(diào)。就算是最成熟的稅務(wù)機(jī)關(guān)，要處理即將到來(lái)的巨量數(shù)據(jù)也同樣是一個(gè)非常棘手的任務(wù)。貧困國(guó)家的精英們往往通過(guò)富裕國(guó)家的“避稅天堂”來(lái)偷稅漏稅，而在沒(méi)有外來(lái)助力的情況下，這些貧困國(guó)家也難以在此協(xié)議中獲益。
More havens need to be brought into the fold. Britain's offshore satellites, such as Jersey and the Cayman Islands, are grudgingly on board. But it will be harder to corral Panama, Dubai and the havens dotted around the Indian and Pacific Oceans. Until they sign up, the likes of Switzerland and Luxembourg may have an excuse to drag their feet in implementing the new rules.
其次，還有更多的“避稅天堂”需要被帶入此協(xié)議標(biāo)準(zhǔn)當(dāng)中。就像是澤西島和開(kāi)曼群島等英國(guó)離岸屬地一樣，勉強(qiáng)地加入了該協(xié)議。而要將巴拿馬、迪拜以及環(huán)太平洋和環(huán)印度洋分布的海外“避稅天堂”等地也納入?yún)f(xié)議當(dāng)中則更為艱難。只要這些國(guó)家一天不加入該協(xié)議，像瑞士和盧森堡之流便有借口去拖延新機(jī)制的執(zhí)行。
Still, the pace of change has been remarkable. Global information exchange, unthinkable a decade ago, is within reach. Tax evaders can be ingenious, but their options are narrowing fast.
但就總體而言，這已經(jīng)是一次非凡的轉(zhuǎn)變。十年前如白日夢(mèng)一般的全球信息交換機(jī)制已經(jīng)在咫尺之間。避稅者們雖然十八般武藝俱全，但可供他們使用的花招已經(jīng)不多了。
