数据泄露事件让全球聚焦巴拿马

Even as a global crackdown on secretive tax havens has gathered pace, Panama, an entrepot of offshore finance, has remained a stubborn holdout.

即便在全球加快打击秘密避税港之际，离岸金融中心巴拿马依然我行我素。

But a huge data leak from one of the country’s top law firms, Mossack Fonseca, and reports that it helped hide billions of dollars in assets for global politicians, sports stars and entertainers will test its resolve to resist a worldwide push for transparency.

但巴拿马顶级律所之一莫萨克•冯赛卡律所(Mossack Fonseca)的大规模数据泄露，以及有关巴拿马帮助全球政客、体育明星和艺人隐匿数十亿美元资产的报道，将测试其抵制全球推动透明度的决心。

“There will be political pressure and commercial pressure,” said Pascal Saint-Amans, the top tax official for the Paris-based Organisation for Economic Co-operation and Development.

总部设在巴黎的经合组织(OECD)的最高税务官员帕斯卡尔•圣阿芒(Pascal Saint-Amans)表示：“巴拿马将会承受政治压力和商业压力。”

Panama’s offshore specialists have long been used by some of the world’s biggest companies to hold foreign investments tax-efficiently. But the country has also acquired a reputation for opacity. Companies incorporated in Panama were more likely to appear in the World Bank’s database of big corruption cases, published in 2010, than those of any other country except the US and the British Virgin Islands.

全球一些最大公司早就利用巴拿马的离岸专家来研究如何以节税的方式进行外国投资。但该国也获得了不透明的名声。与在所有其他国家（除美国和维京群岛以外）注册的公司相比，在巴拿马注册的公司出现在世界银行(World Bank) 2010年发布的大型腐败案例数据库当中的几率更高。

Panama was already facing international criticism after it emerged as the only significant financial centre to refuse to adopt new international transparency rules in February. The rules were introduced by the G20 after the US took the lead.

今年2月，巴拿马成为唯一拒绝遵从新的国际透明法规的大型金融中心，已经遭到国际社会的批评。美国率先采用了新的国际透明法规，随后其他20国集团(G20)国家跟进。

The groundswell of support for such rules was partly a result of public anger over tax evasion following the 2008 financial crisis.

支持此类规则的呼声日益高涨，这在一定程度上是2008年金融危机之后公众对避税行为的不满所致。

Under the new rules, an unprecedented transfer of tax information will begin next year, easing attempts by authorities to prise open previously secret offshore accounts.

按照新规，明年将会启动史无前例的税收信息转移，这让相关机构更容易撬开此前秘密的离岸账户。

Panama is one of just four jurisdictions, along with Bahrain, Nauru and Vanuatu, that have refused to sign up.

只有4个司法管辖地拒绝签署执行新规，它们是巴拿马、巴林、瑙鲁和瓦努阿图。

One industry expert said that Panama’s refusal would force banks in other jurisdictions to do detailed due diligence on any entities they are doing business with in Panama. Some banks were likely to decide that the extra costs and regulatory risks are not worth it, he said.

一位业内专家表示，巴拿马拒绝签署新规将迫使其他司法管辖地的银行对所有有业务往来的巴拿马实体展开详尽的尽职调查。他说，一些银行可能会作出结论认为，由此导致的额外成本和监管风险是不值得的。

Fiona Fernie of Pinsent Mason, an international law firm, said: “There are a number of banks withdrawing from offshore jurisdictions. They are risk- assessing their business models and where they do business.”

国际律所Pinsent Mason的菲奥娜•弗尼(Fiona Fernie)表示：“许多银行撤出离岸司法管辖地。它们正在评估业务模式以及业务所在地的风险。”

Panama has already made some changes in response to criticism from the Financial Action Task Force, the international financial crimes watchdog, which put the country on its “grey list” of anti-money laundering high-risk countries in June. It was removed in February after the FATF said it recognised Panama had “made significant progress” in improving its regime to combat money laundering and terrorist financing.

巴拿马已经做出一些改变以回应金融行动特别工作组(Financial Action Task Force)的批评。金融行动特别工作组是一家打击金融犯罪行为的国际监管机构，在去年6月将巴拿马列入其反洗钱高风险国家的“灰名单”。但今年2月该机构表示，巴拿马在反洗钱和反恐怖融资制度方面“取得了重要进展”，因此将其移出灰名单。

In particular, Panama tightened its rules on bearer shares — which bestow ownership on whoever holds the share certificates — at the end of 2015.

特别是，巴拿马在2015年年底收紧了无记名股票（任何持有股权凭证的人即为所有者）的规则。