全球藝術品拍賣業洗錢風險評估及我國立法研析

Money Laundering Asia-Pacific Group on Money Laundering Risk Assessment in the Global Art Auction Industry and Analysis of Taiwan’s Legislation

高價值藝術品成為洗錢非法收益的渠道，源於藝術品的價值認定沒有權威機構也沒有估價標準，可以輕易炒成天價；加之藝術品交易不透明，成為有心人士洗錢工具的首選，使得全球高價值藝術品市場上時常發生將非法交易偽裝成合法商業交易，犯罪有機人士例如盜賊和毒販，尋求高價值商品或商品以供個人消費或投資，試圖清洗大量非法財富的非法行為者。臺灣去年通過「文化藝術獎助及促進條例」修正草案，為活絡臺灣藝文產業市場，給予有關藝術品交易兩項租稅優惠機制外，如何規範拍賣行業公開透明、誠實可信，卻未有相關配套措施，為面對APG第四次相互評鑑，對於藝術品洗錢風險控管問題，亟待認真面對。

High-value artworks have become a channel for money laundering and illegal income. Given that artworks lack authoritative organizations and standardized valuation processes, their values can be easily manipulated to reach exorbitant prices. Combined with the opaque nature of art transactions, this has made artworks a preferred tool for money laundering by interested people, contributing to the global prevalence of this issue. The art market frequently witnesses illegal transactions disguised as legitimate commercial dealings. Criminals such as thieves and drug dealers exploit high value of artworks, either for personal use or as investment commodities. Illicit actors aim to launder substantial amounts of illegally required wealth through the art market. In response to these challenges, Taiwan recently passed a draft amendment to the“Cultural and Art Award and Promotion Regulations”with the goal of revitalizing the Taiwanese arts and cultural industry market. While the amendment introduces two tax incentives for art transactions, there is still a lack of implemented measures to regulate the auction industry, ensuring openness, transparency, trusty, and credibility. Addressing the gap is crucial, particularly in anticipation of the fourth mutual evaluation of Asia/Pacific Group on Money Laundering (APG). To effectively mitigate the risk of art-related money laundering, it is imperative to develop and implement comprehensive measures to regulate the art market.