看到這種新聞的時候，我都會好奇洩露的到底是怎樣的文件...
補一下Mossack Fonseca這間公司的網站
http://www.mossfon.com/
請大家看到這個頁面
http://www.mossfon.com/about-service/awards-achievements/
Mossack Fonseca & Co. is the first and only ISO 9001:2008 certified legal
services company in the Republic of Panama. Mossack Fonseca & Co. received
the new global quality management system certification from SGS, an approved
evaluator of quality management systems in legal services, under endorsement
by the United Kingdom Accreditation Service (UKAS) and the American National
Accreditation Board (ANAB).
不曉得大家會不會思考：如果是一間有違法行為的公司，有可能通過ISO認證嗎？
甚至有可能獲得國家級的認證背書(UKAS)(ANAB)嗎？
關於Offshore Company，基本上是這個樣子的
它必須透過當地的註冊代理來申請註冊，所有的文件必須留存在註冊代理的辦公室存查
什麼樣的文件？
該公司的董事股東身份證明文件、該公司的CI影本、所有的行政變更會議記錄
並且該公司不得在該國有任何的營業行為。
有點像我註冊了一間台灣公司，但這間公司不能在台灣有營業行為的概念。
喔，差別在台灣公司註冊資本額要到位，要有匯款水單，請銀行開存款證明
但Offshore Company隨你愛寫多少就多少，錢不用到。
所以你可能看到一個人開了一間註冊資本額100萬美金的Offshore
覺得「哇！好有錢，100萬美金耶！」
其實他只有每年付幾百塊美金的管理費而已。
重點在這間公司可以拿來幹嘛？
用處很多，管理遺產、成立信託基金、三四角貿易、海外投資、買遊艇、海外接單、
收授權金、管理費、各種用途都有啊
大家知道早期到中國大陸投資，必須透過人頭嗎？
想像一下你要開公司，然後必須請一個中國人當你的人頭董事
哪天他跟你一個意見不合，就拿著大小章把公司的錢都領走逃跑了。
這就是早期會有人用offshore company到中國投資的理由。
因為那時中國的資料管制還沒有那麼嚴格，不用揭露到最終自然人
所以你只要成立一間offshore, 再以那間公司的名義去中國設廠就行了。
近幾年的話就慘兮兮了，連跑個薩摩亞使館認證，董事的地址寫到ROC都會被刁難。
也有人成立了offshore company 是用來做三四角貿易的。
早期海外代買還沒有那麼盛行的時候，很多人會到各國參觀展覽，看到不錯的就開始談
他們也許已經有客戶了，也許沒有，但最主要的關鍵就在
如果你想買一批貨，你會想付錢給一間公司？還是付錢給一個見沒幾次面的人？
所以offshore的用途就在取信於人。
有人會說，那我成立一間台灣公司來做貿易就好啦！
nonono, 台灣公司資金要到位，先不提有沒有那麼多錢，光是你要找個辦公室付租金
還要請會計師作帳、一堆有的沒的就煩死你。
offshore company的公司名稱上，完全看不出註冊國，最大的優勢就在這裡。
拉里拉雜講了這麼多，其實用途還有很多...
我想大家最關心的還是........那這間公司洩露出來的文件到底有多機密？
呃....我想解釋一下，註冊代理存查的資料真的很簡單
就是公司的執照影本、董事股東的資料、所有的會議記錄、變更記錄
完全查不到他們在哪些國家、哪些銀行有開戶，甚至連註冊資本額的幾百萬美金
前面說過了，也不代表就真的有那些錢。
所以Mossack Fonseca這間公司才會說，他們40多年來，沒有被起訴違法過。
因為他們的工作只是幫這些人保留資料啊！
至於這些人私底下拿這間公司去哪些銀行開戶、洗錢、做軍火買賣什麼的
只有銀行知道啊~~~~~~~大哥大姐們！
今天這批資料流出來，頂多只會像當年陳致中被爆料在哪些國家有註冊公司
然後再進一步去追查這間公司在哪些銀行開了戶，有沒有金錢流向
至於你說銀行願不願意提供資訊，要看提出要求的國家、or政府
有沒有足夠的證據說服銀行相信他們的客戶可能在從事違法行為
再進一步提供所有的資金流向
否則，流出的1100萬份文件，頂多只能說Mossack Fonseca公司的保密工作做得不太好
在信用記錄上被記了一筆，以後不要去找他們買而已。
台灣的各大會計師事務所也有在接這些業務啊，還有收傭金呢。
以上，是來自我某個曾在offshore company註冊代理辦公室工作的朋友的資訊
某個加勒比海藍藍的海邊的鳥不生蛋的城市。
補充一下，一篇回文裡提到美國客戶很少的原因之一，
正是因為美國稅制是屬人主義，美國人在世界各地賺的錢都要回到美國繳稅
不像台灣...近幾年才開始推行海外個人最低稅負，而且還不見得查得到 Orz
※ 引述《juanesrule (einundzwanzig)》之銘言：
: 1.媒體來源:
: BBC
: 2.完整新聞標題:
: Panama Papers: Mossack Fonseca leak reveals elite's tax havens
: 3.完整新聞內文:
: A huge leak of confidential documents has revealed how the rich and powerful
: use tax havens to hide their wealth.
: Eleven million documents were leaked from one of the world's most secretive
: companies, Panamanian law firm Mossack Fonseca.
: They show how Mossack Fonseca has helped clients launder money, dodge
: sanctions and evade tax.
: The company says it has operated beyond reproach for 40 years and has never
: been charged with criminal wrong-doing.
: The documents show links to 72 current or former heads of state in the data,
: including dictators accused of looting their own countries.
: They were obtained by the German newspaper Suddeutsche Zeitung and shared
: with the International Consortium of Investigative Journalists (ICIJ).
: BBC Panorama and The Guardian are among 107 media organisations in 78
: countries that have been analysing the documents. The BBC does not know the
: identity of the source who provided them.
: Panama Papers - tax havens of the rich and powerful exposed
: -Eleven million documents held by the Panama-based law firm Mossack Fonseca
: have been passed to German newspaper Suddeutsche Zeitung, which then shared
: them with the International Consortium of Investigative Journalists. BBC
: Panorama is among 107 media organisations in 78 countries which have been
: analysing the documents. The BBC doesn't know the identity of the source
: -They show how the company has helped clients launder money, dodge sanctions
: and evade tax
: -Mossack Fonseca says it has operated beyond reproach for 40 years and never
: been accused or charged with criminal wrong-doing
: -Panama Papers: Full coverage; follow reaction on Twitter using #PanamaPapers;
: in the BBC News app, follow the tag "Panama Papers"
: -Watch Panorama at 19:30 on BBC One on Monday, 4 April, or catch up later on
: the BBC iPlayer (UK viewers only)
: Gerard Ryle, director of the ICIJ, said the documents covered the day-to-day
: business at Mossack Fonseca over the past 40 years.
: "I think the leak will prove to be probably the biggest blow the offshore
: world has ever taken because of the extent of the documents," he said.
: The data contains secret offshore companies linked to the families and
: associates of Egypt's former president Hosni Mubarak, Libya's former leader
: Muammar Gaddafi and Syria's president Bashar al-Assad.
: Russian connection
: It also reveals a suspected billion-dollar money laundering ring that was run
: by a Russian bank and involved close associates of President Putin.
: The operation was run by Bank Rossiya, which is subject to US and EU
: sanctions following Russia's annexation of Crimea.
: The documents reveal for the first time how the bank operates.
: Money has been channelled through offshore companies, two of which were
: officially owned by one of the Russian president's closest friends.
: Concert cellist Sergei Roldugin has known Vladimir Putin since they were
: teenagers and is godfather to the president's daughter Maria.
: On paper, Mr Roldugin has personally made hundreds of millions of dollars in
: profits from suspicious deals.
: But documents from Mr Roldugin's companies state that: "The company is a
: corporate screen established principally to protect the identity and
: confidentiality of the ultimate beneficial owner of the company."
: Iceland connection
: Mossack Fonseca data also shows how Icelandic Prime Minister Sigmundur
: Gunnlaugsson had an undeclared interest in his country's bailed-out banks.
: Mr Gunnlaugsson has been accused of hiding millions of dollars of investments
: in his country's banks behind a secretive offshore company.
: Leaked documents show that Sigmundur Gunnlaugsson and his wife bought
: offshore company Wintris in 2007.
: He did not declare an interest in the company when entering parliament in
: 2009. He sold his 50% of Wintris to his wife for $1 (70p), eight months later.
: Mr Gunnlaugsson is now facing calls for his resignation. He says he has not
: broken any rules, and his wife did not benefit financially from his decisions.
: The offshore company was used to invest millions of dollars of inherited
: money, according to a document signed by Mr Gunnlaugsson's wife Anna
: Sigurlaug P嫮sd鏒tir in 2015.Iceland connection
: 'Beyond reproach'
: In addition, Mossack Fonseca supplied a front man who pretended to own $1.8m,
: so the real owner could get the cash from the bank without revealing their
: identity
: Mossack Fonseca says it has always complied with international protocols to
: ensure the companies they incorporate are not used for tax evasion,
: money-laundering, terrorist finance or other illicit purposes.
: The company says it conducts thorough due diligence and regrets any misuse of
: its services.
: "For 40 years Mossack Fonseca has operated beyond reproach in our home
: country and in other jurisdictions where we have operations. Our firm has
: never been accused or charged in connection with criminal wrongdoing.
: "If we detect suspicious activity or misconduct, we are quick to report it to
: the authorities. Similarly, when authorities approach us with evidence of
: possible misconduct, we always cooperate fully with them."
: Mossack Fonseca says offshore companies are available worldwide and are used
: for a variety of legitimate purposes.
: 4.完整新聞連結 (或短網址):
: http://www.bbc.co.uk/news/world-35918844
: 5.備註:
: 簡單翻譯:
: 大約一千一百萬份-許多名人或是有權勢的人如何在海外逃稅避稅的文件,從一家叫做
: Mossack Fonseca的巴拿馬法律顧問公司洩露出來.
: 這許多的文件當中都展示了此公司是如何幫助其客戶們洗錢,以及逃避制裁和逃稅.
: 此公司說它們已經如此做超過40年了,但是從未被起訴其罪行.
: 文件們連結到約72位前首相,前總統甚至皇室家庭等等.
: 此文件目前似乎在德國媒體Suddeutsche Zeitung手上,之後分享給了國際媒體組織
: International Consortium of Investigative Journalists (ICIJ)(這個組織我就不了
: 解了)
: 埃及前總統-Hosni Mubarak,利比亞前領導人Muammar Gaddafi
: 敘利亞現任總統-Bashar al-Assad 都在文件當中
: 一家俄羅斯銀行也被懷疑有超過上億美金的洗錢活動,其中也牽扯到了現任總統Putin
: 現任冰島首相-Sigmundur Gunnlaugsson也被指控藏匿百萬美金在海外戶頭,加上有些
: 不清楚的收益在被紓困的國家銀行裡.(之前冰島破產過,所以可能被一些國家紓困過..)
: 此外,有興趣的鄉民們可以也去衛報的網站看看,有些比較多關於普丁的細節.
: http://tinyurl.com/jqvgxyw
: 這個文件的簡單整理
: http://tinyurl.com/zwcsvzz