淡江大學機構典藏:Item 987654321/93847
English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62805/95882 (66%)
造访人次 : 3953953      在线人数 : 623
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻


    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/93847


    题名: 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
    其它题名: Impact and contingencies of information privacy act on banking industry for undertaking FATCA
    作者: 簡荷書;Chien, Ho-Shu
    贡献者: 淡江大學國際企業學系碩士在職專班
    蔡政言
    关键词: 個人資料保護法;外國帳戶稅收遵從法;金融業;Personal Information Protection Legislation;Foreign Account Tax Compliance Act;Financial industry
    日期: 2013
    上传时间: 2014-01-23 13:35:03 (UTC+8)
    摘要: 國內個人資料保護法已於2012年10月1日實施，對我國金融業影響甚鉅；適逢2013年美國FATCA法案實施，亦對我國金融業有相當之衝擊。如何兼顧FATCA與國內法令遵循，為金融機構不可輕忽之議題。
    本研究採取文獻分析法及比較法進行研究，探討個人資料保護與FATCA之概念、原則與具體內容，另根據其中FATCA法案來檢視我國現行個人資料保護之重要法令規範，探討FATCA法案可能對我國金融業造成的衝擊與所能採取之因應措施。
    研究結果發現，FATCA法案實施後會對我國造成：一、違反個人資料保護法；二、違反銀行法、國際金融業務條例；三、違反其他法令或契約、而需負相關之民事、刑事責任等三項衝突，接著從稅務、法務及企業風險等三方面分析其帶來之衝擊，但我國金融機構應事先做好五項準備，並從境外金融中心及彰化銀行探討金融業可能採取的因應措施。
    根據以上討論結果，本研究提出以下三項建議：一、加速簽訂國際租稅互助協定；二、與美國金融機構合作避免國人逃漏稅、三、透過境外信託服務規劃財產。希望透過以上措施，能夠降低面臨之衝擊。
    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.
    显示于类别:[國際企業學系暨研究所] 學位論文

    文件中的档案:

    档案 大小格式浏览次数
    index.html0KbHTML238检视/开启

    在機構典藏中所有的数据项都受到原著作权保护.

    TAIR相关文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈