OECD Global Forum on Transparency and Exchange of Information for Tax Purposes

The Global Forum on transparency an exchange of information for tax purposes within the OECD is the leading international body on tax transparency, with over 150 member jurisdictions, on an equal footing and a secretariat based at the OECD in Paris.
由OECD所主辦的全球稅務目的透明度和訊息交流論壇是稅收透明化的主要國際組織；有著150個成員司法管轄區和相同的地位，並且在OECD巴黎總部設有秘書處。

Our team does a very large amount of work to achieve tax fairness in the world and helps countries collect much-needed revenue.
我們的團隊為實現全球稅收公平做了大量的工作，並且幫助各國收取急需的收入。

Nowadays, people can invest money overseas at the click of a button.
在現今社會，人們只需點擊一下按鈕，就可以在海外投資。

Many have used the opportunities of opaque offshore structures and bank secrecy to keep those investments hidden and pay no tax at home where it is due.
許多人利用不透明的海外系統和銀行保密機制來隱藏這些投資，並不需要負擔任何稅款。

Until a few years ago, many countries facilitated this behavior by allowing secret bank accounts and shell entities and refusing to share information with other governments.
直到幾年前，許多國家通過允許秘密銀行賬戶和空殼實體以及拒絕與其他政府共享訊息來促進這種行為。

Developing countries have suffered the most.
開發中國家是最大的受害者。

Billions of dollars of wealth from the developing world end up in developed countries and financial centres.
開發中國家每年數十億美元的財富最終流向已開發國家和金融中心。

And it is well known that a lot is related to illegal activities, corruption, tax evasion, and other forms of serious crime.
眾所周知，很多事與非法活動，賄賂，逃稅和其他形式的嚴重犯罪有關。

Following the global financial crisis, governments were determined to secure public revenues and tackle international tax evasion.
在全球金融危機之後，各國政府決心確保國民稅收並解決國際逃稅問題。

People wanted change.
人們想要改變。

All countries agreed to lift Bank Secrecy for tax purposes, share tax information with other governments and remove secrecy surrounding the owners and financial transactions of legal entities and arrangements.
所有國家都同意為了稅收目的而解除銀行保密，與其他政府共享稅務資訊、消除這些人的稅務秘密，並取消對法律個體以及協議的金融交易保密。

It became more difficult.
這會變得有點難。

For example, for tax evaders to set up anonymous offshore companies and trusts to hold assets in their own country and abroad and conceal ownership from the national tax authority.
例如，對於逃稅者來說，設立匿名海外公司並轉移其在自己的國家和國外持有資產並對國家稅務機關隱瞞其所有權。

The offshore jurisdiction now had an obligation to have information available on these entities and share it upon request with the tax authority carrying out an audits.
離岸司法管轄區現在有義務向這些實體提供訊息，並且應該要主動要求與稅務機關進行審計。

Businesses around the world needed to be more transparent and tax officers had better access to information to investigate abuses.
世界各地的企業需要更加透明，讓稅務官員可以更容易獲取資訊以調查濫用情況。

The Global Forum makes sure this is happening.
全球論壇會持續確保這個機制的推動。

Day to day, are teaming our members spent hours looking at country laws regulations and the sharing of information in practice to make sure the global tax transparency standards are applied.
日復一日，我們的成員花費了數小時的時間來研究國家法律法規和施行中的資訊共享，以確保全球稅收透明度是達到標準的。

Countries give each other rating based on their compliance with international norms.
各國根據其遵守國際規範給予其他國家評級。

Those that get bad ratings are supported in the process by a technical assistance team to make the necessary changes.
技術支援團隊會幫助那些評級不佳的國家進行必要的更改。

Through the peer reviews, huge progress has been made in removing the secrecy surrounding legal structures and financial transactions.
透過他國審核制度，在消除保密法律結構和秘密金融交易方面取得了巨大進展。

Recent data leaks have shown that the work of stopping international tax evasion isn't over 
最近的洩漏資料顯示出，遏止國際逃稅的工作還無法結束。

As they expose how the rich and powerful used offshore structures and bank accounts to try to hide wealth often to get around paying taxes.
因為他們揭露了富人和當權者如何使用海外系統和銀行賬戶，試圖隱藏財富以避免納稅。

But world leaders had already asked the Global Forum to implement and monitor an even better system of international cooperation, automatic exchange of financial information.
但世界領導人已經要求全球論壇實施和監督，已達成更好的國際合作體系，自動交換財務資訊。

Beginning in 2017, more than a hundred countries are sending each other bank account and financial investment information automatically.
從2017年開始，超過一百個國家已經在自動的互相交換銀行帳戶和經濟投資方面的資訊。

This means tax evaders are afraid to hide investments through offshore entities and financial institutions as they are aware that these will always be known to their home tax authority.
這意味著逃稅者害怕通過海外實體和金融機構隱藏投資，因為他們意識到這些將終究被所在地稅務機關知曉。

Because of this system, governments have already recovered billions of tax dollars from hundreds of thousands of individuals who came forward to disclose the hidden affairs.
由於這個制度，政府已經從成千上萬的人那裡收回了數十億美元的稅款，並且揭露了他們隱藏的事務。

Keeping all this International Cooperation alive takes a lot of effort.
要維持這些國際間的合作需要下很大的功夫。

It requires complex laws, international treaties and systems being implemented maintained and reviewed around the world.
它需要複雜的法律、世界各地維護和審查各個國際條約和制度。

The secretariat based in paris is at the center of the work.
設在巴黎的秘書處是工作的中心。

Professionals from all corners of the globe join the Secretariat to achieve our mission.
從世紀各地來的專家們都在這個秘書處完成他們的任務。

We are financed by membership fees, and by some voluntary contributions from national governments and international donors.
我們的資金來自於會員費，以及國家政府和國際捐助者的一些自願捐款。

This allows us to do the peer review work with our members and to help developing country members that often lack the experience, capability and resources to implement international standards on their own so that they don't get left behind.
這些資金讓我們能夠與我們的成員進行同行評審工作，並幫助那些往往缺乏經驗，能力和資源的發展中國家成員自己實施國際標準，使他們不會落後。

The outstanding results so far have shown that tax transparency and exchange of information is an investment worth making.
迄今為止的傑出成果顯示出，稅收透明度和資訊交換是一項值得的投資。

It is happening because of the collaboration between governments, tax authorities and also business and civil society worldwide.
這一切都是仰賴各國政府，稅務機關以及全球企業和民間社會之間的合作。

Together, we are changing the world to make tax evasion in the global economy a thing of the past.
我們可以一起改變世界，讓逃稅成為全球經濟中的過去式。
 

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