65. G20 行動計劃
To help countries with severe problems, the International Monetary
Fund (IMF) will get extra resources worth up to $750bn (£510bn).
In addition, there will be a deal at the G20 summit to "name and
shame" countries that breach free-trade rules.
There will also be sanctions against secretive tax havens. ( 也將
會制裁秘密避稅天堂 )
A member of the German delegation told the BBC's reporter Joe
Lynam that the G20 will pledge $1.1tn for multilateral organisations
such as the IMF.
Strengthened regional currencies would be a basis for the new
unit, which could also be partially backed by gold, Russia said in a
statement released on the sidelines of the summit.
66. Gordon Brown Announces G20 Action
Plan (G20 行動計劃 )
US markets opened higher after data showed factory orders rose in
February. The Dow Jones rose 2.6% in early trade.
Asian shares also rose sharply. Japan's Nikkei 225 index gained
4.4% while Hong Kong's Hang Seng rose 7%.
European markets tracked the gains in Asia, with markets in
London, Frankfurt and Paris all up by more than 3%.
行動計劃全文煩請參閱： http://www.nowpublic.com/tech-biz/gordon-
brown-announces-g20-action-plan
69. OECD ： Article 26”Exchange of
Information” 資訊交換內 容
1. The competent authorities of the Contracting States shall exchange
such information as is foreseeably relevant for carrying out the
provisions of this Convention or to the administration or
enforcement of the domestic laws concerning taxes of every kind
and description imposed on behalf of the Contracting States, or of
their political subdivisions or local authorities, insofar as the taxation
thereunder is not contrary to the Convention. The exchange of
information is not restricted by Articles 1 and 2.
締約國主管當局當其可預見執行本公約的相關條款應交換此類資訊，
或是行政部門或者是本負責課稅的締約國執行有關稅收的國內法律和
說明，或其行政分部或地方當局，依此課稅的範圍，不能違反此公約。
此資訊交換不受第一和第二公約限制。
70. 2. Any information received under paragraph 1 by a Contracting State
shall be treated as secret in the same manner as information
obtained under the domestic laws of that State and shall be
disclosed only to persons or authorities (including courts and
administrative bodies) concerned with the assessment or collection
of, the enforcement or prosecution in respect of, the determination
of appeals in relation to the taxes referred to in paragraph 1, or the
oversight of the above. Such persons or authorities shall use the
information only for such purposes. They may disclose the
information in public court proceedings or in judicial decisions.
任何締約國收到的資訊根據第 1 段的規定應被視為機密，資訊的取得
依該國的法律以同樣的方式視為機密，應僅對有關人員或當局揭露
( 包括法院和行政機關 ) ，前述有關的評估、收集、強化或起訴各方
面，第 1 段被交付與稅收有關訴諸裁判的決定，或監督。上述人員或
當局得使用此類資訊，且只能用於此類目的。其可在公開法庭程序或
司法判決中揭露
71. 3. In no case shall the provisions of paragraphs 1 and 2 be construed so as
to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws and
administrative practice of that or of the other Contracting State;
b) to supply information which is not obtainable under the laws or in the
normal course of the administration of that or of the other Contracting
State;
c) to supply information which would disclose any trade, business,
industrial, commercial or professional secret or trade process, or
information the disclosure of which would be contrary to public policy
(ordre public).
在任何情況下，第 1 和第 2 段的條文得解釋為施諸於締約國的義務：
a ）當與其他締約國法律和行政實務不一致時採取行政手段 ;
b ）提供依本國法律無法取得的資訊或正常情況下或其他締約
國的資訊 ;
c ）提供可能揭露任何貿易、商業、工業或專業機密或貿易流
程，或揭露資訊可能會違反公開 ( 共 ) 政策
72. 4. If information is requested by a Contracting State in accordance with
this Article, the other Contracting State shall use its information
gathering measures to obtain the requested information, even
though that other State may not need such information for its own
tax purposes. The obligation contained in the preceding sentence is
subject to the limitations of paragraph 3 but in no case shall such
limitations be construed to permit a Contracting State to decline to
supply information solely because it has no domestic interest in
such information.
若資訊的要求源於按本文規定的締約國，另一方的締約國應使用其資
訊蒐集手段以取得被請求的資訊，即使另一方的締約國本身的稅務目
的可能並不需要此類資訊。此義務包括前述條文是受第 3 段條文的限
制。在任何情況下，不得解釋此類限制為同意締約國拒絕提供資訊，
僅因這類資訊無國內本身的利益
73. 5. In no case shall the provisions of paragraph 3 be construed to permit
a Contracting State to decline to supply information solely because
the information is held by a bank, other financial institution, nominee
or person acting in an agency or a fiduciary capacity or because it
relates to ownership interests in a person.
在任何情況下第 3 段的條文被解釋為同意締約國去拒絕提供資訊，僅
因本資訊由銀行、其他金融機構、代理人或行為人或代理能力或因其
涉及所有人的權益所掌握
