看到这种新闻的时候，我都会好奇泄露的到底是怎样的文件...
补一下Mossack Fonseca这间公司的网站
http://www.mossfon.com/
请大家看到这个页面
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).
不晓得大家会不会思考：如果是一间有违法行为的公司，有可能通过ISO认证吗？
甚至有可能获得国家级的认证背书(UKAS)(ANAB)吗？
关于Offshore Company，基本上是这个样子的
它必须透过当地的注册代理来申请注册，所有的文件必须留存在注册代理的办公室存查
什么样的文件？
该公司的董事股东身份证明文件、该公司的CI影本、所有的行政变更会议记录
并且该公司不得在该国有任何的营业行为。
有点像我注册了一间台湾公司，但这间公司不能在台湾有营业行为的概念。
喔，差别在台湾公司注册资本额要到位，要有汇款水单，请银行开存款证明
但Offshore Company随你爱写多少就多少，钱不用到。
所以你可能看到一个人开了一间注册资本额100万美金的Offshore
觉得“哇！好有钱，100万美金耶！”
其实他只有每年付几百块美金的管理费而已。
重点在这间公司可以拿来干嘛？
用处很多，管理遗产、成立信托基金、三四角贸易、海外投资、买游艇、海外接单、
收授权金、管理费、各种用途都有啊
大家知道早期到中国大陆投资，必须透过人头吗？
想像一下你要开公司，然后必须请一个中国人当你的人头董事
哪天他跟你一个意见不合，就拿着大小章把公司的钱都领走逃跑了。
这就是早期会有人用offshore company到中国投资的理由。
因为那时中国的资料管制还没有那么严格，不用揭露到最终自然人
所以你只要成立一间offshore, 再以那间公司的名义去中国设厂就行了。
近几年的话就惨兮兮了，连跑个萨摩亚使馆认证，董事的地址写到ROC都会被刁难。
也有人成立了offshore company 是用来做三四角贸易的。
早期海外代买还没有那么盛行的时候，很多人会到各国参观展览，看到不错的就开始谈
他们也许已经有客户了，也许没有，但最主要的关键就在
如果你想买一批货，你会想付钱给一间公司？还是付钱给一个见没几次面的人？
所以offshore的用途就在取信于人。
有人会说，那我成立一间台湾公司来做贸易就好啦！
nonono, 台湾公司资金要到位，先不提有没有那么多钱，光是你要找个办公室付租金
还要请会计师作帐、一堆有的没的就烦死你。
offshore company的公司名称上，完全看不出注册国，最大的优势就在这里。
拉里拉杂讲了这么多，其实用途还有很多...
我想大家最关心的还是........那这间公司泄露出来的文件到底有多机密？
呃....我想解释一下，注册代理存查的资料真的很简单
就是公司的执照影本、董事股东的资料、所有的会议记录、变更记录
完全查不到他们在哪些国家、哪些银行有开户，甚至连注册资本额的几百万美金
前面说过了，也不代表就真的有那些钱。
所以Mossack Fonseca这间公司才会说，他们40多年来，没有被起诉违法过。
因为他们的工作只是帮这些人保留资料啊！
至于这些人私底下拿这间公司去哪些银行开户、洗钱、做军火买卖什么的
只有银行知道啊~~~~~~~大哥大姐们！
今天这批资料流出来，顶多只会像当年陈致中被爆料在哪些国家有注册公司
然后再进一步去追查这间公司在哪些银行开了户，有没有金钱流向
至于你说银行愿不愿意提供资讯，要看提出要求的国家、or政府
有没有足够的证据说服银行相信他们的客户可能在从事违法行为
再进一步提供所有的资金流向
否则，流出的1100万份文件，顶多只能说Mossack Fonseca公司的保密工作做得不太好
在信用记录上被记了一笔，以后不要去找他们买而已。
台湾的各大会计师事务所也有在接这些业务啊，还有收佣金呢。
以上，是来自我某个曾在offshore company注册代理办公室工作的朋友的资讯
某个加勒比海蓝蓝的海边的鸟不生蛋的城市。
补充一下，一篇回文里提到美国客户很少的原因之一，
正是因为美国税制是属人主义，美国人在世界各地赚的钱都要回到美国缴税
不像台湾...近几年才开始推行海外个人最低税负，而且还不见得查得到 Orz
※ 引述《juanesrule (einundzwanzig)》之铭言：
: 1.媒体来源:
: BBC
: 2.完整新闻标题:
: Panama Papers: Mossack Fonseca leak reveals elite's tax havens
: 3.完整新闻内文:
: 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.完整新闻连结 (或短网址):
: http://www.bbc.co.uk/news/world-35918844
: 5.备注:
: 简单翻译:
: 大约一千一百万份-许多名人或是有权势的人如何在海外逃税避税的文件,从一家叫做
: Mossack Fonseca的巴拿马法律顾问公司泄露出来.
: 这许多的文件当中都展示了此公司是如何帮助其客户们洗钱,以及逃避制裁和逃税.
: 此公司说它们已经如此做超过40年了,但是从未被起诉其罪行.
: 文件们连结到约72位前首相,前总统甚至皇室家庭等等.
: 此文件目前似乎在德国媒体Suddeutsche Zeitung手上,之后分享给了国际媒体组织
: International Consortium of Investigative Journalists (ICIJ)(这个组织我就不了
: 解了)
: 埃及前总统-Hosni Mubarak,利比亚前领导人Muammar Gaddafi
: 叙利亚现任总统-Bashar al-Assad 都在文件当中
: 一家俄罗斯银行也被怀疑有超过上亿美金的洗钱活动,其中也牵扯到了现任总统Putin
: 现任冰岛首相-Sigmundur Gunnlaugsson也被指控藏匿百万美金在海外户头,加上有些
: 不清楚的收益在被纾困的国家银行里.(之前冰岛破产过,所以可能被一些国家纾困过..)
: 此外,有兴趣的乡民们可以也去卫报的网站看看,有些比较多关于普丁的细节.
: http://tinyurl.com/jqvgxyw
: 这个文件的简单整理
: http://tinyurl.com/zwcsvzz