1、全球34國(包含中國)於本月六日OECD部長級會議共同簽署「稅務資料自動交換宣言書」。會員國共同體認;〝稅務詐欺及逃漏稅並不是沒有被害人的犯罪方式: 這是剝奪政府用來恢復經濟成長的收入,且傷害了公民對於稅務制度公平正義的信任。〞


2. CONFIRM that automatic exchange of financial account information will further these objectives particularly if the new single global standard, including full transparency on ownership interests, is implemented among all financial centres; 如果此統一的全球新標準在所有金融中心開始執行,則可確定金融賬戶資訊動交換將特別能推進這些目標(指防止稅務詐騙與逃漏稅),包括所有權人利得的充分透明。

3. ACKNOWLEDGE that information exchanged on the basis of the new single global standard is subject to appropriate safeguards including certain confidentiality requirements and the requirement that information may be used only for the purposes foreseen by the legal instrument pursuant to which it is exchanged; 依據此統一的全球新標準而執行的資訊交換,必有適當的保障措施包括一定的保密要件,僅限於供資訊交換合法使用之目的。

4. ARE DETERMINED to implement the new single global standard swiftly, on a reciprocal basis. We will translate the standard into domestic law, including to ensure that information on beneficial ownership of legal persons and arrangements is effectively collected and exchanged in accordance with the standard; 在互惠的基礎下,決定迅速執行統一的全球新標準。我們將會把標準轉化為國內法,包括確保法人與合法組合之受益所有權會依照標準而有效的取得與交換。

9. ENCOURAGE all countries that have not already done so to sign and ratify the multilateral Convention on Mutual Administrative Assistance in Tax Matters without further delay;


Countries commit to automatic exchange of information in tax matters

06/05/2014 - Bank secrecy for tax purposes is coming to an end as countries and major financial centres commit to automatic exchange of information between jurisdictions.

The Declaration on Automatic Exchange of Information in Tax Matters was endorsed during the OECD’s annual Ministerial Council Meeting in Paris by all 34 member countries, along with Argentina, Brazil, China, Colombia, Costa Rica, India, Indonesia, Latvia, Lithuania, Malaysia, Saudi Arabia, Singapore and South Africa.
在OECD年度部長級理事會會議上,34個會員國加聯合簽署稅務資料自動交換宣言書,接下來會簽署的國家有: 阿根廷,巴西,中國,哥倫比亞,哥斯大黎加,印度,印尼,拉脫維亞,立陶宛,馬來西亞,沙烏地阿拉伯,新加坡,南非。

The Declaration commits countries to implement a new single global standard on automatic exchange of information. The standard, which was developed at the OECD and endorsed by G20 finance ministers last February, obliges countries and jurisdictions to obtain all financial information from their financial institutions and exchange that information automatically with other jurisdictions on an annual basis.

“Tax fraud and tax evasion are not victimless crimes: they deprive governments of revenues needed to restore growth and jeopardise citizens’ trust in the fairness and integrity of the tax system,” OECD Secretary-General Angel Gurría said. “Today’s commitment by so many countries to implement the new global standard, and to do so quickly, is another major step towards ensuring that tax cheats have nowhere left to hide.”
稅務詐欺及逃漏稅並不是沒有被害人的犯罪方式: 這是剝奪政府用來恢復經濟成長的收入,且傷害了公民對於稅務制度公平正義的信任。OECD秘書長 Angel Gurria說”今天有這麼多國家,且這麼快,就承諾要採行此新的全球標準,這是在確保稅務犯罪無所遁形的重要里程碑。”

The OECD will deliver a detailed Commentary on the new standard, as well as technical solutions to implement the actual information exchanges, during a meeting of G20 finance ministers in September 2014.

G20 governments have mandated the OECD-hosted Global Forum on Transparency and Exchange of Information for Tax Purposes to monitor and review implementation of the standard. More than 60 countries and jurisdictions have now committed to early adoption of the standard, and additional Global Forum members are expected to join this group in the coming months.

Journalist queries on the new standard should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (CTPA), Achim Pross, Head of the CTPA International Co-operation and Tax Administration Division, or the OECD Media Office (+33 1 4524 9700).