概要分析
- 資誠指出，包括台商愛用的開曼群島、英屬維京群島（BVI）等地在內，共計12個租稅管轄區，已經開始向經濟合作暨發展組織（OECD）啟動資訊交換，取得台商在當地所設控股公司等營運資料，致使租稅風險提高。
- 此項行動對台商最直接的影響，在於歐美國家及中國大陸，將透過資訊交換，獲得可向台商課稅的必要資訊。
Twelve no or only nominal tax jurisdictions began their first tax information exchanges today under the Forum on Harmful Tax Practice’s (FHTP) global standard on substantial activities. The standard ensures that mobile business income can no longer be parked in a low tax jurisdiction without the core business functions being carried out from that jurisdiction and that the countries where the parent entities and beneficial owners are tax resident get access through regular exchanges of information.
Anguilla, the Bahamas, Bahrain, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Guernsey, Isle of Man, Jersey, Turks and Caicos Islands, the United Arab Emirates.
