But your mom keeps checking up on how much you’re putting in and taking out. You don't

但是你的媽媽不時的會看看你存了多少、花了多少

like that, so what you need is a second piggy bank that you keep somewhere else. Your friend

你不喜歡這樣，所以你需要的是另一個放在其他地方的小豬撲滿

Johnny’s mom is busy and she doesn’t have time checking on piggy banks. You bring your

你的朋友強尼的媽媽很忙，沒時間去管你的撲滿，於是你把你的

spare bank over there and money can come and go without anyone being the wiser. But maybe

撲滿放在他那裡，如此一來就不會有人去監督錢的進出

Johnny’s mom isn’t really “too busy.” Maybe she’s just lazy. Maybe she’s deliberately

但也許強尼的媽媽其實沒有「很忙」，他可能只是懶，也許他故意

telling the neighborhood that for a small fee, she’ll safeguard their piggy banks

讓鄰居都知道，只要給他一點費用，他就能保管你的撲滿

and not pay attention to what happens. That what countries like Panama and the Cayman

而且不留意裡面發生了什麼事。這就是巴拿馬、

Islands and other tax havens do. They have very weak regulations in terms of watching

開曼群島等國家，以及其他避稅天堂在做的事。他們對於錢在銀行帳戶中

when money is coming into or out of bank accounts. And they have rules that make it easy to form

的進出看管很鬆，成立公司的門檻也很低

a corporation without disclosing who owns it. So basically everyone gets to write a

不需要認定所有人就能成立，所以基本上所有人都能在

fake name on their piggy bank. There's a Panamanian law firm called Mossack Fonseca. They've got

小豬撲滿上貼個假名字。以一個巴拿馬籍的律師事務所，叫莫薩克·馮賽卡

over 40 offices in dozens of countries around the world. They specialize in setting up these

他們在數十個國家中有超過40間辦公室，他們專門設立這種

kind of special piggy banks. They’re called “shell companies” — hollow vessels that

特別的撲滿帳戶，被叫做「空殼公司」：沒有在運作的

don’t conduct any business, they just own financial assets on behalf of their real owners.

空殼公司，他們只擁有代表他們真正所有者的財務資產

There's been this massive leak of over 2 terabytes worth of Mossack Fonseca documents to the

超過相當2萬億位元組的莫薩克·馮賽卡文件大量流出

International Consortium of Investigative Journalists. And it sheds an unprecedented

流向國際調查記者同盟，這是第一次揭開世界上

light on the world of shell companies. People can use shell companies for legitimate reasons

空殼公司的秘辛。人們在合理的情況下可以利用空殼公司：

— sometimes you just need privacy. But they’re also useful for covering up scandalous or

隱私。但有時候這便成為掩蓋醜聞或

embarrassing information. The Panama Papers show that close associates of Vladimir Putin

尷尬資訊的利器。巴拿馬文件揭露普丁擁有海外空殼公司

have taken over $2 billion in assets owned by offshore shell companies. And that the

超過20億資產的密切關係

prime minister of Iceland actually held financial interests in bankrupt Icelandic banks even

而冰島總理其實在捲入一間破產冰島籍銀行的後續處置

as he was simultaneously involved in political negotiations over what should be done with

政治談判的同時，持有該銀行的財務股權

the banks. And the main use of offshore shell companies is avoiding taxes — because the

而海外空殼公司的主要用途是避稅，因為政府不能

government can’t tax money it can’t find. One of the memos says “95 percent of our

課他們找不到的錢的稅。其中一張便籤寫：「我們所做的一切

work coincidentally consists in selling vehicles to avoid taxes." These tax havens are generally

有95％是在於販賣交通工具來避稅」這些避稅天堂通常是

small countries that could be persuaded to clean up their act, but so far political leaders

容易被說服處理後續的小國家，但是到目前為止，大國家的

in the big countries haven’t wanted to do it.

政治領導者還沒有要這麼做