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題名：以風險基礎方法建構公司實質受益人制度
作者：陳言博
作者(外文)：Chen, Yen-Po
校院名稱：國立政治大學
系所名稱：法律學系
指導教授：方嘉麟
學位類別：博士
出版日期：2021
主題關鍵詞：公司；實質受益；實質控制；最終受益；風險評估；風險為基礎方法；洗錢防制；打擊資恐；防制洗錢金融行動工作組織；認識客戶；客戶盡職調查；借名登記；名義股東；名義董事；無記名股票；股權信託；透明；問責；Corporation；Beneficial Owner；Significant Control；Ultimate Beneficiary；Risk Assessment；Risk-based Approach (RBA)；Anti-Money Laundry (AML)；Counter-Terrorism Finance (CTF)；Financial Action Task Force (FATF)；Know Your Customer (KYC)；Customer Due Diligence (CDD)；Nominee Registration；Nominee Shareholder；Nominee Director；Bearer Share；Stock Trust；Transparency；Accountability
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公司組織為當前人類經濟社會中最主要的活動主體，也是為數最多的資本載體。由於其具有法人格及財產獨立與資產分隔之特性，不法份子往往容易透過公司隱匿其身分及/或所從事的不法活動。國際組織與主要國家於近年以來逐漸著重強化洗錢防制及打擊資恐制度。其關鍵之一即為公司實質受益人透明化之制度。本研究以風險為基礎之方法為出發點，檢視我國公司組織在洗錢防制上之內生弱點與外部威脅；介紹並參考在洗錢防制思維下，對公司實質受益人透明化制度之國際規範與有關國家立法例所採取立法模式進行比較分析，歸納出高標準且良善之公司實質受益人透明化法制應有之特點。再深入檢視我國現有公司法制之有關議題與挑戰後，本研究反思我國在2018年公司法關於實質受益人透明化之立法初衷與其成形之現實，大膽提出修法建議，認為應制定一步到位與國際接軌，兼具得彈性施行之公司實質受益人透明化法制。完善的公司透明化法制將不僅僅有助於我國防制洗錢之制度，更可減少交易成本，增進商業之交易效率，更是良善經商環境之基石。
The Company as a corporate is regarded as one of the prominent actors for economic activities in human society and the top choice for carrier of capital and investment. Taking advantage of the such juridical person’s asset partitioning and Separate Patrimony, the illicit tends to disguise itself identity and/or to commit the illegal activities. Several international organizations and key nations are paying their attentions and efforts to build an effective ALM/CFT regime. One of the fundamental pillars is the transparency of company beneficial ownership (BO). This research reviews the intrinsic weakness and extrinsic threat to Taiwanese company regime in accordance with the risk-based approach (RBA). Moreover, this research introduces the relevant international standards on the transparency of company BO, and analyzes on the different legislative models suggested by FATF on the transparency of company BO within prominent countries. As a result, key elements for a sound and effective legislation on the transparency of company BO are concluded. After reviewing several inherent legal challenges of current Taiwan company laws, the research revisits the ideal and reality of 2018 legislation on the transparency of company BO, and proposes to amend current legislation so as to meet the international high standard while containing the implementation flexibility. An integrate and sound transparency system on the company would not only enhance business transaction efficiency and reduce transaction cost, but also to be the foundation of a sound climate of doing business.
參考文獻
一、中文資料
書籍：
1. FATF著，行政院洗錢防制辦公室譯，評鑑方法論– 「防制洗錢金融行動工作組織建議」之技術遵循及防制洗錢/打擊資恐之效能評鑑。2013年2月（2017年2月
2. 方嘉麟主編，變動中的公司法制-17堂案例學會《公司法》，元照，2018年10月初版
3. 方家麟主編，管理層收購法律規範理論與實務，元照，2014年5月初版
4. 王文宇，公司法論，2018年10月第6版
5. 王文宇主編，金融法，元照，2013年9月第7版
6. 王志誠等，二十一世紀財經法潮流- 林國全教授榮退祝賀論文集，新學林，2020年11月
7. 行政院洗錢防制辦公室，國家洗錢/資恐風險評估報告，107年4月，初版二刷
8. 廖大穎，公司法原論，三民書局，初版91年2月
9. 劉連煜，現代公司法，新學林，頁85-96，2015年9月
10. 劉興善，論公司法人格之否認，商事法論集，頁272，1982年
11. 賴英照，公司法人本質之理論，公司法論文集，證券市場發展基金會，1999


期刊：
1. 林國全，一人公司，月旦法學雜誌第22期 張哲源，法人與僱用人侵權行為責任研究，東海大學法學研究第30期，2009/07
2. 洪令家，從美國法看揭穿公司面紗原則在我國之實踐，中正財經法學，8期
3. 朱德芳、陳彥良，公司之透明、信賴與問責－以實質受益人規範為核心，中正財經法學，第16期，頁34-35
4. 洪秀芬、朱德芳，關係企業債權人保護之發展趨勢：以揭穿公司面紗為核心，臺大法學論叢，43卷3期
5. 洪秀芬，從德國事實上關係企業之控制企業責任法制反思我國控制公司責任規範，東吳法律學報25卷2期，2013.10
6. 郭大維，股東有限責任與否認公司法人格理論之調和－揭穿公司面紗原則之探討，中正財經法學，7期
7. 郭大維，論股東表決權拘束契約之效力－評最高法院九十六年度台上字第一三四號民事判決，月旦裁判時報，第10期，2011年8月
8. 胡韶雯，再論揭穿公司面紗與反向揭穿公司面紗原則，司法新聲，第119期
9. 張心悌，反向揭穿公司面紗原則之研究，東吳法律學報，24卷4期，2013年4月
10. 陳彥良，經營權協議與表決權拘束契約，月旦法學教室，第169期，2016年11月


網際網路：
1. 行政院106年11月16日即時新聞<行政院會通過「國際刑事司法互助法」草案>，https://www.ey.gov.tw/news_Content2.aspx?n=F8BAEBE9491FC830&s=D835DA41892118D9
2.經濟部「全國商工行政服務入口網」公司統計資訊：https://gcis.nat.gov.tw/mainNew/doc/bus-org-moncount.pdf
3. 陳光宇，美國肥咖法案更新相關規定，勤業眾信聯合會計師事務所稅務通訊，https://www2.deloitte.com/tw/tc/pages/tax/articles/newsletter16-03-39.html
4. 何殷如，美國 FATCA 法案實施對我國金融業之影響，證券暨期貨月刊 第三十一卷 第一期，102年1月16日
5. 江育維，《跨國稅務新動向》台灣版CRS「金融機構執行盡職審查及申報作業辦法」，勤業眾信聯合會計師事務所稅務通訊，https://www2.deloitte.com/tw/tc/pages/tax/articles/taiwan-crs.html
6. FATCA及CRS客戶自我聲明書暨資料同意書，附錄一：名詞解釋之「實質受益人」，https://www.fglife.com.tw/Ftp.html?UUID=b185249def6b4c9d9b6b2391a056c562&smp=Y
7. 香港公司註冊處，重要控制人制度新聞稿，https://www.cr.gov.hk/tc/legislation/scr/overview.htm
8. 香港公司註冊處，公司備存重要控制人登記冊指引，2018年3月1日。https://www.cr.gov.hk/tc/publications/docs/Guidelines_scr_c.pdf
10. 謝君臨，史上最大經濟犯罪，力霸案創多項司法紀錄， http://news.ltn.com.tw/news/society/breakingnews/1713449
11. 臺灣臺北地方法院檢察署新聞稿，葫蘆公司、百尺竿頭等境外公司虛偽投資案件，http://p.udn.com.tw/upf/news/2017/81.pdf
12. 曾國禓，國際會計準則 - 長期股權投資之淺釋，安侯建業通訊 2008年9月，https://www.twse.com.tw/ch/listed/download/IFRS000B11.pdf
13. 呂雪彗，公司法修法 受益人資料須申報 68萬非公發企業影響大，工商時報，2017/12/11。https://www.chinatimes.com/newspapers/20171211000035-260202?chdtv
14. 李永然，【公司法大翻修】消失的實質受益人　打折的洗錢防制，ETtoday法律新聞，https://www.ettoday.net/news/20181018/1282762.htm#ixzz6nO69XP9n



二、外文資料
書籍：
1. The FATF Recommendations, Oct. 2016
2. BIS, Basel Committee on Bank Supervision – Sound management of risks related to money laundering and financing of terrorism, Janurary 2001
3. FATF(2012-2018), International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation, FATF, Paris, France
3. FATF (2012-2020), International Standards on Combating Money Laundering and the Financing of Terrorism & Proliferation, FATF, Paris, France
4. FATF-OECD, FATF Guidance on Transpaprency and Benefiicial Ownership, 2014
5. FATF/OECD, Concealment of Beneficial Ownership, November 2018
6. FATF – Egmont Group (2018), Concealment of Beneficial Ownership , FATF, Paris, France IDB and OECD, A Beneficial Ownership Implementation Toolkit, March 2019
7. Stephen M. Bainbridge, M. Todd Henderson，Limited Liability: A Legal and Economic Analysis，Edward Elgar Publishing, September 2016
8. UKBEIS, Review of the implementation of the PSC Register，BEIS Research Paper Number 2019/005，March 2019


期刊：
Thilo Kuntz，Asset Partitioning, Limited Liability and Veil Piercing - Review Essay on Bainbridge/Henderson, Limited Liability，19 European Business Organization Law Review


網際網路：
1. APG- Official Website: http://www.apgml.org
2. FTAF Official Website: https://www.fatf-gafi.org/about/
3. 2021 OECD Global Anti-Corruption & Integrity Forum，https://www.oecd.org/corruption-integrity/forum/home/
4. Global Forum on Transparency and Exchange of Information for Tax Purposes， http://www.oecd.org/tax/transparency
5. KPMG, OECD: Update on beneficial ownership information, compliant jurisdictions, https://home.kpmg/us/en/home/insights/2019/11/tnf-oecd-update-beneficial-ownership-information-compliant-jurisdictions.html
6. United States G-8 Action Plan for Transparency of Company Ownership and Control, the Obama White House Archive, https://obamawhitehouse.archives.gov/the-press-office/2013/06/18/united-states-g-8-action-plan-transparency-company-ownership-and-control
7. G8 Action Plan Principles to prevent the misuse of companies and legal arrangements， https://www.mofa.go.jp/files/000006561.pdf
8. The U.S. Action Plan to Implement the G-20 High Level Principles on Beneficial Ownership, the Obama White House Archive, https://obamawhitehouse.archives.gov/blog/2015/10/16/us-action-plan-implement-g-20-high-level-principles-beneficial-ownership
9. G20 High-Level Principles on Beneficial Ownership Transparency，http://www.g20.utoronto.ca/2014/g20_high-level_principles_beneficial_ownership_transparency.pdf
10. BENEFICIAL OWNERSHIP PRINCIPLES – On G20 Position Paper, Transparency International, https://www.transparency.org/files/content/activity/2015_TI_G20PositionPaper_BeneficialOwnership.pdf
11. The Egmont Group, https://egmontgroup.org/en#slider
12. Basel Committee on on Banking Supervision, General guide to
account opening, July 2015, https://www.bis.org/bcbs/publ/d331.pdf
13. BIS, Basel Committee on Bank Supervision – Customer due diligence for banks, Janurary 2001, https://fraudfighting.org/wp-content/uploads/2018/05/bcbs77.pdf
14. IRS, Beneficial Owner for FATCA, https://www.irs.gov/individuals/international-taxpayers/beneficial-owners
15. Introduction the Policy History to EU AMLDs, https://complyadvantage.com/blog/brief-history-amlds-part-one/
16. On the Predicated Offenses of 6AMLD, https://complyadvantage.com/blog/brief-history-amlds-part-one/
17. UKBEIS, https://www.gov.uk/government/news/the-small-business-enterprise-and-employment-bill-is-coming#psc-info
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19. UKCH, Guidance on PSCs, https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/753028/170623_NON-STAT_Guidance_for_PSCs_4MLD.pdf
20. Open Ownership Register, https://register.openownership.org/data_sources/uk-psc-register
21. PART XIA REGISTER OF CONTROLLERS AND NOMINEE DIRECTORS OF COMPANIES, https://sso.agc.gov.sg/Act/CoA1967?ProvIds=P1XIA-#P1XIA-
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23. Registers of controllers and nominee directors in Singapore: 10 things you need to know，https://www.lexology.com/library/detail.aspx?g=dea91420-d3c3-454d-9b88-bab272f043af
24. The US Senate, CTA Legislation, H.R.2513 - Corporate Transparency Act of 2019, https://www.congress.gov/bill/116th-congress/house-bill/2513/text
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26. Seyfarth Shaw LLP, Corporate Transparency Act, Lexology, https://www.lexology.com/library/detail.aspx?g=31182f17-7bb4-46f2-9018-79cc5f4baa7b
27. Corporate Transparency Act — a new era in U.S. beneficial ownership disclosure, the RegTech Hub, https://medium.com/the-regtech-hub/corporate-transparency-act-a-new-era-in-u-s-beneficial-ownership-disclosure-8b2ba120fbb8
28. J. Kuester, Corporate Transparency Act and New Implications for US Special Purpose Vehicles, Wealth Structuring and Other Arrangements, White and Case Publication, 26 Jan. 2021, https://www.whitecase.com/publications/alert/corporate-transparency-act-and-new-implications-us-special-purpose-vehicles
29. Cayman Islands Introduction of Beneficial Ownership Registers，https://www.walkersglobal.com/index.php/publications/99-advisory/847-cayman-islands-introduction-of-beneficial-ownership-registers
30. BVI beneficial ownership legislation，https://www.mourant.com/file-library/media---2019/2019---guides/bvi-beneficial-ownership-legislation-(dec-19-update).pdf
31. Bermuda Enhances its Beneficial Ownership Regime，https://www.walkersglobal.com/index.php/publications/99-advisory/1198-bermuda-enhances-its-beneficial-ownership-regime
32. UKBEIS, Beneficial ownership: UK Overseas Territories and Crown Dependencies，https://www.gov.uk/government/collections/beneficial-ownership-uk-overseas-territories-and-crown-dependencies
 
 
 
 
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