3. G20 OBU
2011, Nov 07, Mon
G20 高峰會議內容，延續避稅天堂相關議題，截錄以下原文資料及其譯文：
Tackling tax havens and non-cooperative jurisdictions 解決避稅地和非合作的司法管轄區
35. We are committed to protect our public finances and the global financial system from the
risks posed by tax havens and non cooperative jurisdictions. The damage caused is particularly
important for the least developed countries. Today we reviewed progress made in the three
following areas:
35。我們致力於保護我們的公共財政和全球金融體系免受避稅地和非合作的司法管轄區
所帶來的風險。尤其重要的是對最不開發國家造成的損害。今天，我們回顧在以下三個
領域所取得的進展：
- In the tax area, the Global Forum has now 105 members. More than 700 information
exchange agreements have been signed and the Global Forum is leading an extensive peer
review process of the legal framework (phase 1) and implementation of standards (phase 2).
We ask the Global Forum to complete the first round of phase 1 reviews and substantially
advance the phase 2 reviews by the end of next year. We will review progress at our next
Summit. Many of the 59 jurisdictions which have been reviewed by the Global Forum are fully
or largely compliant or are making progress through the implementation of the 379 relevant
recommendations. We urge all the jurisdictions to take the necessary action to tackle the
deficiencies identified in the course of their reviews, in particular the 11 jurisdictions whose
framework does not allow them at this stage to qualify to phase 2. We underline in particular
the importance of comprehensive tax information exchange and encourage competent
authorities to continue their work in the Global Forum to assess and better define the means
to improve it. We welcome the commitment made by all of us to sign the Multilateral
Convention on Mutual Administrative Assistance in Tax Matters and strongly encourage other
jurisdictions to join this Convention. In this context, we will consider exchanging information
automatically on a voluntary basis as appropriate and as provided for in the convention;
- 在稅收領域中，“全球論壇現在有 105 成員。超過 700 個信息交換協議已簽署，全球
論壇則指揮大規模的同行審查法律框架的過程（第一期）和執行標準（第 2 期）
。我們要
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4. WETRUST
求全球論壇要在明年底前完成第 1 期第一輪的審查，並且要大幅提前第二期審查。我們
將會在下次峰會檢討進度狀況。全球論壇已審查的 59 個司法管轄區，有許多完全或大部
分符合或正在進行 379 項有關建議的實施 我們呼籲所有的司法管轄區採取必要的行動，
。
以解決在其審查過程中確定的不足之處，特別是那些法律框架不合乎第二期資格的 11 個
司法管轄區。我們特別強調全面的稅務資料交換的重要性，並鼓勵主管當局繼續他們的
工作，評估和更好地界定的手段來提升全面的稅務資料交換工作。我們樂見一個我們全
體共同承諾以簽署稅務事項行政互助的多邊公約，並大力鼓勵其他司法管轄區加入本公
約。在此背景下，我們會適切性的條件性的在公約中考慮以自願基礎來自動交換資訊；
- In the prudential area, the FSB has led a process and published a statement to evaluate
adherence to internationally agreed information exchange and cooperation standards. Out of
61 jurisdictions selected for their importance on several economic and financial indicators, we
note with satisfaction that 41 jurisdictions have already demonstrated sufficiently strong
adherence to these standards and that 18 others are committing to join them. We urge the
identified non-cooperative jurisdictions to take the actions requested by the FSB;
- 在審慎監管的區域，FSB 引導了一個過程，並發表聲明，堅定的以國際議定的信息交流
和合作標準來進行評價。 除了依幾個經濟和金融指標的重要性所選出的 61 個司法管轄
區之外，我們滿意地注意到，41 個司法管轄區已經表現出足夠的強烈堅持這些標準，另
外 18 個正致力於加入他們的行列。我們敦促那些確定非合作的司法管轄區應採取 FSB 所
要求的行動；
- In the anti-money laundering and combating the financing of terrorism area, the FATF has
recently published an updated list of jurisdictions with strategic deficiencies. We urge all
jurisdictions and in particular those identified as not complying or making sufficient progress
to strengthen their AML/CFT systems in cooperation with the FATF.
- 在反洗錢和打擊恐怖主義領域的金融方面 FATF 在最近發表了一份策略性不足司法管轄
，
區的最新名單。我們呼籲所有司法管轄區，特別是那些確定為不符合或正要採取足夠進
展的司法管轄區，要加強他們的 AML/CFT 系統來和 FATF 配合。
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5. G20 OBU
2011, Nov 07, Mon
G20 高峰完整會議內容，請參閱以下原文資料：
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