以風險基礎方法建構公司實質受益人制度

公司組織為當前人類經濟社會中最主要的活動主體，也是為數最多的資本載體。由於其具有法人格及財產獨立與資產分隔之特性，不法份子往往容易透過公司隱匿其身分及/或所從事的不法活動。國際組織與主要國家於近年以來逐漸著重強化洗錢防制及打擊資恐制度。其關鍵之一即為公司實質受益人透明化之制度。本研究以風險為基礎之方法為出發點，檢視我國公司組織在洗錢防制上之內生弱點與外部威脅；介紹並參考在洗錢防制思維下，對公司實質受益人透明化制度之國際規範與有關國家立法例所採取立法模式進行比較分析，歸納出高標準且良善之公司實質受益人透明化法制應有之特點。再深入檢視我國現有公司法制之有關議題與挑戰後，本研究反思我國在2018年公司法關於實質受益人透明化之立法初衷與其成形之現實，大膽提出修法建議，認為應制定一步到位與國際接軌，兼具得彈性施行之公司實質受益人透明化法制。完善的公司透明化法制將不僅僅有助於我國防制洗錢之制度，更可減少交易成本，增進商業之交易效率，更是良善經商環境之基石。

關鍵字

公司；實質受益；實質控制；最終受益；風險評估；風險為基礎方法；洗錢防制；打擊資恐；防制洗錢金融行動工作組織；認識客戶；客戶盡職調查；借名登記；名義股東；名義董事；無記名股票；股權信託；透明；問責

並列摘要

The Company as a corporate is regarded as one of the prominent actors for economic activities in human society and the top choice for carrier of capital and investment. Taking advantage of the such juridical person’s asset partitioning and Separate Patrimony, the illicit tends to disguise itself identity and/or to commit the illegal activities. Several international organizations and key nations are paying their attentions and efforts to build an effective ALM/CFT regime. One of the fundamental pillars is the transparency of company beneficial ownership (BO). This research reviews the intrinsic weakness and extrinsic threat to Taiwanese company regime in accordance with the risk-based approach (RBA). Moreover, this research introduces the relevant international standards on the transparency of company BO, and analyzes on the different legislative models suggested by FATF on the transparency of company BO within prominent countries. As a result, key elements for a sound and effective legislation on the transparency of company BO are concluded. After reviewing several inherent legal challenges of current Taiwan company laws, the research revisits the ideal and reality of 2018 legislation on the transparency of company BO, and proposes to amend current legislation so as to meet the international high standard while containing the implementation flexibility. An integrate and sound transparency system on the company would not only enhance business transaction efficiency and reduce transaction cost, but also to be the foundation of a sound climate of doing business.

並列關鍵字

Corporation ； Beneficial Owner ； Significant Control ； Ultimate Beneficiary ； Risk Assessment ； Risk-based Approach (RBA) ； Anti-Money Laundry (AML) ； Counter-Terrorism Finance (CTF) ； Financial Action Task Force (FATF) ； Know Your Customer (KYC) ； Customer Due Diligence (CDD) ； Nominee Registration ； Nominee Shareholder ； Nominee Director ； Bearer Share ； Stock Trust ； Transparency ； Accountability