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“恐成避税洗黑钱漏洞” 欧盟议员吁废除自由港

by Yee Loon
26/05/2019
in 国际, 时事, 财经
Reading Time: 2 mins read
0

今年三月,欧洲议会出台一份报告,其中整合了欧盟议员的辩论意见,抨击自由港成为富人或企业避税和洗黑钱的另类管道,呼吁欧洲各国政府需完全废除自由港。

其中有议员就提到自由港的问题所在,指自由港规避正常的监督和透明机制,把财富转换成为稀有金属或艺术品,藉此规避执法者的管制。

就连欧盟理事会主席容克(Jean-Claude Juncker),也因为被指在担任卢森堡总理期间,曾批准境内的自由港 Le Freeport运营而饱受抨击。

什么是自由港?和新加坡有什么关系?在早年,货物转运期间若需暂时存放货物在中转地,可寄存于自由港,那么物主或商家就无需额外负担当地的关税等税务。

不过,如今的自由港,更多地被是用来存放珍稀物品、黄金、古董和艺术品等,且一般都有严密的保安设施。

在自由港,物品所有人甚至可以合法地买卖、转移大笔金额,而交易数额不需公开披露。而一些欧洲议会议员就抨击,自由港“可被用作进行台面下的非法交易”。

自由港概念创办者成本地永久居民

而成为欧洲议员众矢之的的自由港,就是由瑞士艺术品交易商博维耶(Yves Bouvier)开创的,他在2009年成为新加坡的永久居民。

博维耶何许人也?他从父亲手中传承了拥有150年离世的家具搬运和仓储公司Natural Le Coultre,并率先开创“艺术品中枢”的自由港概念,为收藏家、企业、个人和博物馆提供租用仓储空间服务。

他先后在日内瓦、卢森堡和新加坡创设自由港,而在新加坡的自由港就位于樟宜机场旁,高度的保安措施,使之有“新加坡的诺克斯堡(Fort Knox)”美誉。

博维耶也负责为富豪和名人买办名画、艺术品。不过在2015年卷入与俄罗斯肥料大亨雷波诺列夫(50岁,Dmitry Rybolovlev)的诉讼,后者指他在艺术品交易中抬高价格,从价差中先后抽了10亿美元的油水。

被诉抬高艺术品价格,请唐振辉打官司

2015年2月26日,博维耶在摩纳哥被捕。同年3月13日,新加坡最高法院下令冻结博维耶在全球范围的资产,但随后又解除禁令,理由是原告雷波诺列夫也涉及滥用法律程序的行为。

2002年至2003年间,雷波诺列夫通过家族朋友拉波(Tania Rappo)牵线认识博维耶,两人之后达成口头协议,由博维耶替雷波诺列夫收购珍贵画作。

双方的关系在2008年至2009年间起了重要变化,雷波诺列当时把画作收藏重心移至新加坡,而博维耶也在同一时期搬到这里。

雷波诺列夫在2003年至2014年间通过博维耶购入数十幅名画,但两人的关系从2014年底开始急转直下。雷波诺列夫指责博维耶将画作转卖给他时,私下抬高价格。

在新加坡的诉讼,雷波诺列夫和博维耶都聘请了本地司法界大状,前者聘请文达星律师,而博维耶则请了唐振辉(没错,就是现任律政部高级政务部长),助他针对法庭把案件转交新加坡国际商业法庭的决定,作出上诉。

最终在2017年4月,上诉庭判决上述诉讼理应在瑞士审理。

自2015年一马公司丑闻曝光后,美国调查官员指一马公司资金曾被用来购买曼哈顿和洛杉矶等地的豪宅,还有为好莱坞电影《华尔街之狼》提供资金,以及用来购买毕卡索和莫奈油画。

而在新加坡的调查也同样牵一发动全身,我国的调查揭露其中的交易网非常复杂, 涉及许多空壳公司和个人,遍及美国、瑞士、香港、卢森堡和马来西亚,牵涉到一马公司非法资金流动的银行甚至达8家,总罚款达到2千910万新元。

新加坡金管局就一马公司案,调查近40家银行。2015年9月,瑞意银行前高级私人银行家叶友志,旗下几个银行账户被调查而遭冻结1千万新元资金。

高盛集团(Goldman Sachs)前银行家雷斯纳(Tim Leissner),也被罚终身禁令,禁止他染指新加坡金融活动。

一马公司丑闻也促使金管局等机构对洗黑钱行为提高警觉,自由港的运作亦引起当局注意。反洗钱金融行动特别工作组(FATF)在2016年9月份的报告,指自由港存在的风险必须考虑,但显然有关当局对于在自由港内进行的活动欠缺了解。

至于联合国文教科组织也曾抨击,自由港可能成为盗猎和偷运文物的途径,偷盗者可以将不法取得的文物低调存于自由港,之后流入黑市。例如直到2014年,才发现罗马和伊特鲁里亚文物悄悄藏在日内瓦自由港长达15年。

至于我国关税局在2015年10月1日,则针对零消费税仓库(包括自由港等)实施新举措,要求仓库运营者需过滤仓库租户身份,且必须避免这些仓储物品被利用作洗黑钱或资助恐怖主义。

新加坡会否响应废除自由港呼声?

尽管如此,当全球各地已对自由港的存在和运作模式提出非议,我国政府又会否与时并进,重新检讨自由港可能存在的漏洞,避免类似一马公司丑闻的弊案发生,对我国的金融信誉造成不可逆转的损害?

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