known as the Panama Papers, shook the world. These documents detail how a law firm based

這些文件詳細披露了一家設於巴拿馬，名叫莫薩克•馮賽卡的律師事務所

in Panama, Mossack Fonseca, established shell corporations on behalf of some of the most

以及他們如何替一些權貴設立空殼公司。

powerful people in the world. These companies were used to avoid taxation, circumvent sanctions,

這些公司主要用以執行逃稅、規避制裁和洗錢等勾當。

and launder money. So, how do they do that? What exactly is a shell company?

事情究竟如何進行？空殼公司又是什麼？

Well, as it turns out, these companies are not actually illegal. A shell company is simply

事實指出，並些公司並非不合法。所謂空殼公司即---

an organization that doesn’t produce anything or employ anyone, and exists solely on paper.

沒有生產產品或雇用員工，僅存在於紙上的公司。

Most of the time, shell companies don’t even have an office or phone number, and often

多數時候，空殼公司甚至連辦公室或電話號碼都沒有。

the owner of the company is kept hidden or made anonymous. Their purpose is to serve

其所有者也常扮演藏鏡人或匿名。

as a front for another business or individual, which can then be used for legal or illegal

成立的目的是充當企業或個人的門面，

purposes.  

便於從事非法或合法的活動。

Legal uses can include creating a shell company to serve as the basis for a start-up, which

合法活動指的是：企業草創階段，必須成立一間空殼公司

doesn’t have any assets or business yet, but still has to exist as a legal entity.

雖然名下沒有實質資產或商業活動，但必須有合法存在個體的事實。

Alternately, shell companies can be used to mask business deals on behalf of companies

如此一來，空殼公司可用來隱匿商業交易，特別是兩家不願意曝光合作關係的公司

that may not want to be seen doing business together in public. This is legal, although

這雖有道德爭議，

arguably dishonest.

但完全合法。

But shell companies are much more renowned for operating illegally. One such use is for

空殼公司較為人熟知的 一面還是從事非法勾當。

money laundering. Since shell companies do not trace back to their owners, those who

其中一項就是---洗錢。因為空殼公司可以保護其所有人真實身分，

need their money laundered can wire it into accounts held by their shell company. This

這些需要洗錢的公司所有人，就會將錢轉入其名下空殼公司的帳戶。

money is then claimed as business income, often in countries like Panama, with low or

將其當作公司營運收入。公司通常設立於稅率很低或甚至免稅的國家，如巴拿馬。

nonexistent tax rates. This laundered money ends up back in the owner’s pocket, without

經過漂白的髒錢再度悄悄流回其主人的口袋，連稅金都不用繳。

it being taxed, or anyone knowing where it came from or where it went.

錢的來源或去向完全無人知曉。

And even legally obtained funds can be funneled through a shell corporation to avoid taxes.

就連合法取得的資金也可透過空殼公司達到避稅的目的。

The way this works is that companies invest a portion of their profit into offshore shell

操作方法是，想避稅的公司會投資其部分獲利於境外的空殼公司，

companies, thus claiming it as an investment, and not profit. Since only profitable income

再以投資而非獲利為名義來申報這筆款項。

is taxed, corporations are able to keep their money overseas, tax-free. It is estimated

因為只有獲利才需要課稅，如此企業得以藏錢於海外，完全免稅！

that more than 2 trillion dollars of profit is kept in offshore accounts like these. One

據估計，超過2兆的獲利以這種形式藏匿於境外的帳戶。

of the most egregious offenders is Apple, which reportedly holds $180 billion dollars

其中一家這樣操作，角色也最敏感的公司就是---蘋果。

overseas.

據稱，他們在海外存放的金額高達1,800億美金。

These secretive accounts can also be used to spend money illegally, especially to avoid

這些秘密帳戶不僅可存錢，也可拿來花錢，當然是用於非法用途，特別是用以規避國際制裁。

international sanctions. The Panama Papers have thus far revealed that the Syrian government

巴拿馬文件因此洩露出敘利亞政府如何透過空殼公司，

was able to use shell companies to bypass sanctions, and to purchase fuel for military

成功規避國際制裁購得原油，

purposes in the Syrian Civil War.

並將之用於敘利亞的內戰中。

So while shell companies are not necessarily illegal, what many do with them, is illegal.

儘管成立空殼公司本身不必然違法，但利用他所行之事則多為不法。

Within just days of the Panama Papers’ release, the Icelandic Prime Minister was forced to

巴拿馬文件才披露不到幾天，冰島總理岡勞森便因其不當行為的證據曝光而被迫下台。

step down after evidence of his impropriety surfaced. It is doubtless that other world

無疑地，其他利用空殼公司，

leaders who tried to use shell companies to hide their actions will soon face a similar fate.

試圖掩飾過往犯行的各國領袖終將面臨類似命運。

so far, and who has been involved by watching this video. Thanks for watching TestTube News,

巴拿馬文件內還有何玄機？接下來這段短片可以快速提供您目前已掌握的訊息，以及涉入其中的人物。

don’t forget to like and subscribe for new videos every day.

感謝觀賞TestTube新聞，記得幫我們按讚並訂閱，每天為您呈現最新影片。