to tax evasion, money laundering, and bypassing sanctions. The “Panama Papers” are a collection

涉及逃稅、洗錢和躲避經濟制裁的證據。這項被稱做「巴拿馬文件」

of 11 and a half million documents concerning offshore companies and tax havens spanning

涵蓋1150萬份有關離岸公司和租稅天堂內容的報告，

from the 1970s to 2015. Implicated are heads of state around the world, in countries like Argentina, Iceland, Saudi Arabia,

時間遠自1970年至2015年止，內容涉及阿根廷、冰島、沙烏地阿拉伯

the United Arab Emirates, and Ukraine, as well as other influential people in 40 other

阿拉伯聯合大公國和烏克蘭等，以及其他40多國的政要權貴

governments. So, what exactly is in the Panama Papers?

但是，巴拿馬文件裡到底寫些什麼呢？

Well, in August of 2015, an anonymous source provided German newspaper Suddeutsche Zeitung

嗯，去年8月，匿名來源把資料提供給「南德意志日報」

with 2.6 terabytes worth of documents, the biggest data leak in history. In order to

內容文件多達2.6 T ，應屬史上最大一筆資料外洩

research and report on the information, Suddeutsche Zeitung reached out to the International Consortium

為了解密和公開資訊，南德日報聯絡國際調查記者聯盟（ICIJ）

of Investigative Journalists and roughly 400 journalists at more than 100 media organizations.

聯合逾100家媒體、動員約400名調查記者

After a year of investigations, what they discovered was evidence that a Panamanian

在為期一年的調查後，發現資料是來自巴拿馬

law firm, known as Mossack Fonseca, had helped their clients hide taxable income from foreign

一家叫「莫薩克‧馮賽卡」的法律事務所，協助外國客戶隱藏政府應稅收入

governments, avoid international sanctions, and even launder potentially illegal funds.

躲避國際制裁，甚至是漂白潛在的非法資金

Mossack Fonseca was able to do this by creating “shell companies” for its clients in

莫薩克‧馮賽卡的強項在於能為客戶在免稅天堂巴拿馬

tax-free havens, like Panama. These companies largely exist to hold customer money as an

創立「空殻公司」。這些公司大都以客戶資金

“investment”, instead of declaring it as profit or income, and thus having to pay

專為「投資」之名而存在，而非資本利得或收入

taxes on it. These companies also muddy the connection between the source of the funds,

而須繳稅，尤其空殼公司都刻意模糊資金來源、

and where they end up.

以及去處

One of the larger reveals in the “Panama Papers” was that the Prime Minister of Iceland

「巴拿馬文件」其中一件大案即爆料冰島總理

used a Panamanian shell company to invest money in three failing Icelandic banks. By

利用巴拿馬的空殼公司投資三家已倒閉的冰島銀行

not declaring his financial involvement in the outcome of banking negotiations, there

涉及藏匿投資和未申報個人財務狀況

was evidently a large conflict of interest. An estimated ten thousand Icelandic citizens

明確違反利益衝突條款。在冰島，估計有上萬群眾

protested in the capital, forcing the resignation of the Prime Minister. Other documents

走上首都街頭抗議，幾天內總理即請辭下台

show that by way of these shell companies, Syria was able to circumvent international

其他文件更顯示，像是敘利亞政府則藉空殼公司避開國際經濟制裁

sanctions in order to purchase fuel for its air force. And there are also instances where

以替其空軍購買油料。同時，證據也顯示

close friends of Russian President Vladimir Putin made deals with a sanctioned Russian

俄羅斯總統普亭及其親信和一家被制裁的俄國銀行達成協議

bank through shell corporations.

即藉空殼公司從中運作洗錢

The next few months of disclosures are expected to uncover a tangled web of behind-the-scenes

未來數個月，隱藏在幕後、錯綜複雜的網絡可望陸續曝光

illegal banking among the world’s most powerful people. But whether those named in the documents

這些全世界權貴和重要人士的非法金錢勾當都會現形。不管文件中出現的人名

will ever be prosecuted, or if these revelations will spark revolutions, is yet to be seen.

未來是否遭到各國政府追訴，甚或引發革命，目前雖尚未可見

As details continue to emerge, you probably won’t be surprised at some of the more corrupt

但未來隨著細節陸續浮現，你其實毋須對各國政要

country leaders implicated in the scandal. Check out our playlist on corruption at the

涉及醜聞太過驚訝了。查閱上方有關貪腐新聞的

top, starting with our video on some of the world’s most corrupt countries. You can

播放清單，開始了解部分全球最腐敗國家

also click the video below to learn about why one of the most authoritarian and restrictive

您也可以點擊下面的短片，了解全球最專制和最敏感拘束的領導人

leaders, Russian President Vladimir Putin, is still adored by his constituents. Thanks

之一，俄羅斯總統普亭，為何仍受其選民喜愛。感謝

for watching TestTube News, don’t forget to like and subscribe for new videos every

您收看TestTube新聞，不要忘了按讚並和訂閱每日

day

新短片喔