提升公司透明度及建置反洗錢措施──公司法部分條文修正草案評析

Enhance Corporate Transparency and Establish Anti-Money Laundering Measures

此次公司法修正草案規定，公司應將董監事、經理人與持股超過百分之十以上之股東資訊，以電子方式申報至中央主管機關建置之資訊平台。此一修正，雖號稱係為配合國際洗錢防制趨勢以及因應APG評鑑而新增之實質受益人條款，但實則與國際規範相去甚遠，甚至可能造成人頭股東與境外公司盛行之反效果，不可不慎。此外，為解決現行法以實收資本額作為強制簽證單一指標所造成的問題，草案修正納入員工人數、總資產等複數指標，惟草案未能同步解決遵法低落與執法成本過高的問題，將使修法效益有效，實在可惜。本文聚焦實質受益人申報制度與強制財務簽證和股東名簿及登記這些問題，分析草案進步之處以及有待釐清的問題，同時提出修正建議。

Following the trend of anti-money laundering worldwide, the recent Taiwan Company Act amendment bill provides that a company must file the register of directors, supervisors, officers, and shareholders that hold more than 10% of shares or capital to the central register maintained by the competent authority. This so-call “beneficial owner” provision in fact does not meet the global standard for AML purposes and may cause more concerns for transparency. In addition, the bill proposes to adopt multiple criteria for mandatory auditing to replace the current single criteria. While the multiple criteria is desirable and the bill however does not cope with the enforcement issues. This paper aims to analyze the issues regarding the beneficial owner provision and the mandatory auditing and provides suggestions for amendments.