洗錢防制法會計師責任

兆豐銀行紐約分行去年未依規定通報洗錢防制，遭美國紐約州金融服務署（DFS）裁罰1.8億美元，我國政府及社會大眾突然意識到洗錢防制法制之重要性。我國早於民國86年就開始實施全亞洲第一部洗錢防制專法，更是亞太防制洗錢組織（Asia/Pacific Group on Money Laundering; APG）的創始會員國，但我國洗錢防制實際執行成效不盡理想，一度被列名為追蹤名單；直到今（民國106）年大幅修正洗錢防制法及相關子法，並於6月28日正式施行後，我國才從過渡追蹤程序名單中除名。然而，明年我國即將面臨更大挑戰：第三輪相互評鑑流程。我國唯有順利通過第三輪相互評鑑流程，方不致遭受國際金融之抵制。

• 會計師界面對反洗錢申報新制的機會與挑戰【本月企劃】 The Opportunity and Challenge for the CPAs in the Anti-Money Laundering Reforms
• 逃漏稅行為如何成立洗錢罪？【本月企劃】 Tax Fraud and Money Laundering 
• 會計師防制洗錢法律責任初探【本月企劃】 A Study of Accountant's Legal Responsibility for Anti-Money Laundering
• 洗錢防制法對稽徵實務運作的衝擊【本月企劃】 The Impact of Money Laundering Control Act to Tax Practice
• 法人透明度與實質受益人制度之比較法觀察【本月企劃】 Transparency of Companies and Beneficial Owners: A Comparative Law Perspective
• 六年襄陽大戰，誰保衛的？【時事專欄】 In the Six-Year Battle of Xiangyang, Who Were the Defenders of the City?
• 兩岸間雙重居住者個人之所得稅問題解析【時事專欄】 Analysis on Income Tax Issues of Dual Resident Individual of Between Cross-Strait
• 會發亮的不一定都是金子──Fintech發展的光與影【時事專欄】 All That Glitters Is Not Gold--Different Perspective of Fintech Development
• 國際稅捐紛爭解決機制的改善──兼評BEPS第14號行動方案【時事專欄】 Improving the International Tax Dispute Resolution Mechanisms： Commentary on the BEPS Action 14
• 鑑識會計開門──從會計師影片談起【執業進修】 Forensic Accounting Trigger- the Accountant Video
• 現行金融業法令遵循制度概況簡介【執業進修】 An Introduction of Legal Compliance Function in Taiwan Financial Industry
• 公司秘書制度快速上手【執業進修】 Quick Start for Company Secretary
• 不是我不查，而是最難查的往往是內賊【執業進修】 The Collusion may cause the auditor to believe that audit evidence is persuasive when it is, in fact, false
• 租地建屋之會計處理與課稅規範【執業進修】 Accounting and Tax for Land Lease Contract
• 承租人以建物抵付租金之扣繳稅款爭議──最高行政法院104年度判字第62號判決【學習式判解評析】 Ｔhe Argument of Withholding Taxes Concerning the Rental Payment of Lessee by Exchanging Building ─ Comment on the Supreme Administrative Court Judgment No.62 in 2015
• 臺灣銀行業的風險基礎方法之洗錢防制【國外新知】 Risk-Based-Approach Anti-Money Laundering in Taiwanese Banking Industry
• 財政部所得稅稅改方案【時事直擊】 The Latest Tax Reform