個人資料保護法對我國金融業施行外國帳戶稅收遵從法(FATCA)的衝突與因應

Abstract

The Personal Information Protection Legislation was implemented on October 1, 2012 of domestic financial industry is greatly influenced; coincides with the 2013 U.S. FATCA implementation of the Bill, but also on domestic financial industry has a considerable impact. How to balance FATCA compliance with domestic laws and regulations, financial institutions can not be ignored the question. This study adopts literature analysis and comparative law study to examine the personal information protection and FATCA concepts, principles and specific content, and the other according to which FATCA bill to view our current personal information protection legislations and regulations important to explore the possibility that FATCA bill will impact and how domestic financial industry response measures that can be taken. The results showed that, FATCA implementation bill would cause our country: a violation of the Personal Information Protection Legislation; Second, the violation of banking law, international financial services regulations; Third, the violation of other laws or contractual, which must bear the related civil, criminal, etc. three conflicts, and then from the tax, legal and corporate risk analyzes three aspects of the impact it brings, but financial institutions should prepare about five aspects well in advance, and from the offshore financial centers and Chang Hwa Bank discussed the financial sector may take response measures . Based on the above discussion, we propose the following three recommendations: First, accelerate the signing of the International Tax Assistance Agreement; Second, with U.S. financial institutions to avoid Chinese tax evasion, three, offshore trust services through planning property. Hope that the above measures to reduce exposure to shocks.