數(shù)據(jù)泄露事件讓全球聚焦巴拿馬

Even as a global crackdown on secretive tax havenshas gathered pace, Panama, an entrepot of offshorefinance, has remained a stubborn holdout.

即便在全球加快打擊秘密避稅港之際，離岸金融中心巴拿馬依然我行我素。

But a huge data leak from one of the country’s toplaw firms, Mossack Fonseca, and reports that ithelped hide billions of dollars in assets for globalpoliticians, sports stars and entertainers will test itsresolve to resist a worldwide push fortransparency.

但巴拿馬頂級律所之一莫薩克•馮賽卡律所(Mossack Fonseca)的大規(guī)模數(shù)據(jù)泄露，以及有關巴拿馬幫助全球政客、體育明星和藝人隱匿數(shù)十億美元資產(chǎn)的報道，將測試其抵制全球推動透明度的決心。

“There will be political pressure and commercial pressure,” said Pascal Saint-Amans, the toptax official for the Paris-based Organisation for Economic Co-operation and Development.

總部設在巴黎的經(jīng)合組織(OECD)的最高稅務官員帕斯卡爾•圣阿芒(Pascal Saint-Amans)表示：“巴拿馬將會承受政治壓力和商業(yè)壓力。”

Panama’s offshore specialists have long been used by some of the world’s biggest companies tohold foreign investments tax-efficiently. But the country has also acquired a reputation foropacity. Companies incorporated in Panama were more likely to appear in the World Bank’sdatabase of big corruption cases, published in 2010, than those of any other country exceptthe US and the British Virgin Islands.

全球一些最大公司早就利用巴拿馬的離岸專家來研究如何以節(jié)稅的方式進行外國投資。但該國也獲得了不透明的名聲。與在所有其他國家(除美國和維京群島以外)注冊的公司相比，在巴拿馬注冊的公司出現(xiàn)在世界銀行(World Bank) 2010年發(fā)布的大型腐敗案例數(shù)據(jù)庫當中的幾率更高。

Panama was already facing international criticism after it emerged as the only significantfinancial centre to refuse to adopt new international transparency rules in February. Therules were introduced by the G20 after the US took the lead.

今年2月，巴拿馬成為唯一拒絕遵從新的國際透明法規(guī)的大型金融中心，已經(jīng)遭到國際社會的批評。美國率先采用了新的國際透明法規(guī)，隨后其他20國集團(G20)國家跟進。

The groundswell of support for such rules was partly a result of public anger over tax evasionfollowing the 2008 financial crisis.

支持此類規(guī)則的呼聲日益高漲，這在一定程度上是2008年金融危機之后公眾對避稅行為的不滿所致。

Under the new rules, an unprecedented transfer of tax information will begin next year,easing attempts by authorities to prise open previously secret offshore accounts.

按照新規(guī)，明年將會啟動史無前例的稅收信息轉(zhuǎn)移，這讓相關機構(gòu)更容易撬開此前秘密的離岸賬戶。

Panama is one of just four jurisdictions, along with Bahrain, Nauru and Vanuatu, that haverefused to sign up.

只有4個司法管轄地拒絕簽署執(zhí)行新規(guī)，它們是巴拿馬、巴林、瑙魯和瓦努阿圖。

One industry expert said that Panama’s refusal would force banks in other jurisdictions to dodetailed due diligence on any entities they are doing business with in Panama. Some bankswere likely to decide that the extra costs and regulatory risks are not worth it, he said.

一位業(yè)內(nèi)專家表示，巴拿馬拒絕簽署新規(guī)將迫使其他司法管轄地的銀行對所有有業(yè)務往來的巴拿馬實體展開詳盡的盡職調(diào)查。他說，一些銀行可能會作出結(jié)論認為，由此導致的額外成本和監(jiān)管風險是不值得的。

Fiona Fernie of Pinsent Mason, an international law firm, said: “There are a number of bankswithdrawing from offshore jurisdictions. They are risk- assessing their business models andwhere they do business.”

國際律所Pinsent Mason的菲奧娜•弗尼(Fiona Fernie)表示：“許多銀行撤出離岸司法管轄地。它們正在評估業(yè)務模式以及業(yè)務所在地的風險。”

Panama has already made some changes in response to criticism from the Financial ActionTask Force, the international financial crimes watchdog, which put the country on its “grey list”of anti-money laundering high-risk countries in June. It was removed in February after the FATFsaid it recognised Panama had “made significant progress” in improving its regime to combatmoney laundering and terrorist financing.

巴拿馬已經(jīng)做出一些改變以回應金融行動特別工作組(Financial Action Task Force)的批評。金融行動特別工作組是一家打擊金融犯罪行為的國際監(jiān)管機構(gòu)，在去年6月將巴拿馬列入其反洗錢高風險國家的“灰名單”。但今年2月該機構(gòu)表示，巴拿馬在反洗錢和反恐怖融資制度方面“取得了重要進展”，因此將其移出灰名單。

In particular, Panama tightened its rules on bearer shares — which bestow ownership onwhoever holds the share certificates — at the end of 2015.

特別是，巴拿馬在2015年年底收緊了無記名股票(任何持有股權(quán)憑證的人即為所有者)的規(guī)則。