
周五,由于巴拿马在税务信息共享方面取得进展,并改革了针对境外收入的有害免税制度,欧盟将其从避税天堂黑名单中移除。越南也因实施一系列改革而获除名。
The EU removed Panama from its tax havens blacklist on Friday after the country made progress on sharing tax information and reformed a “harmful” regime of exemptions for foreign-source income.
目前该黑名单上共有8个“不合作”的司法管辖区:美属萨摩亚、安圭拉、关岛、帕劳、俄罗斯、特克斯和凯科斯群岛、美属维尔京群岛以及瓦努阿图。
Vietnam was also removed after undertaking a series of reforms. The updated list now contains eight “non-cooperative” jurisdictions: American Samoa, Anguilla, Guam, Palau, Russia, Turks and Caicos Islands, US Virgin Islands and Vanuatu.
欧盟在声明中表示:“此次更新体现了各国在遵守国际税务治理标准方面的积极趋势。”
“This update reflects a positive trend in compliance with international tax good governance standards,” the EU said in a statement.
该黑名单设立于2017年,当时一系列丑闻接连曝光,其中包括所谓的“巴拿马文件”,它揭示了全球富人如何通过离岸公司隐匿资产,引发了世界各地的多项调查。巴拿马曾在2018年被移出该名单,但2020年又重新上榜。
The list was created in 2017 in the wake of a series of scandals, including the so-called Panama Papers that revealed how the world’s wealthy stashed assets in offshore companies, triggering scores of investigations around the globe.
此次再次除名,是因为经合组织全球论坛对其“按请求交换税务信息是否符合国际标准”进行了评估。
Panama had been removed in 2018, before returning to the list in 2020.
欧盟还指出,巴拿马现已改革了那些不利于税务合规的境外收入免税制度。
The EU said Panama had been removed once again in light of a review granted by the OECD Global Forum regarding its “compliance with international standards on the exchange of tax information on request”.
2016年,巴拿马城的莫萨克·冯塞卡律师事务所有1150万份文件遭泄露,震惊世界。
It also underlined that Panama “has now reformed its harmful foreign-source income exemption regime”.
这些文件显示,众多富豪和名人利用离岸账户逃避税务,隐匿数亿美元资产。
The leak of 11.5 million files from the law firm Mossack Fonseca in Panama City in 2016 rocked the world, exposing how the rich and famous used offshore accounts to stash hundreds of millions of dollars from tax authorities.
“巴拿马文件”丑闻严重损害了该国作为离岸金融中心的声誉,促使其推行多项改革措施,包括严惩逃税行为。
The Panama Papers scandal dealt a severe blow to the country’s reputation as an offshore financial hub, prompting it to implement several reforms, including penalising tax evasion.
此前,尽管巴拿马努力打击逃税,欧盟仍将其列入黑名单,该国对此表示强烈不满。
The country had hit out at the EU for keeping it on its tax haven blacklist despite efforts to crack down on tax evasion.
2023年,致力于打击洗钱和恐怖主义融资的政府间组织——金融行动特别工作组也将巴拿马从“灰名单”中移除。
The Financial Action Task Force, an intergovernmental organisation that combats money laundering and terrorism financing, removed Panama from its grey list in 2023.