目前，瓦努阿图尚未与中国、香港特别行政区和澳门特别行政区政府签署任何税务资讯交换协定 （TIEA)
– 因此没有正式的管道交换税务情报
– 政府无意签订这种协定以维持高度公司私隐
– 瓦努阿图目前已被经合组织列为“白名单”国家。并得到国际性银行的接受。
“125. (1) Any person, except when required by a court of competent jurisdiction, with respect to any company otherwise than for the purposes of the administration of this Act or for the carrying on of the business of the company, in Vanuatu or else-where, divulge, attempts, offers or threatens to divulges or induces or attempts to induce other persons to divulge any information cornering or respecting:
(a) the shareholding in or beneficial ownership of any share or shares in a company;
(b) the management of such company; or
(c) any of the business, financial or other affairs or transactions of the company ;
shall be guilty of an offence
(2) Any person who contravenes the provisions of sub section (1) shall, on conviction, be liable to a fine not exceeding US$ 100,000 or to imprisonment for a term not exceeding 5 years or to both such fine and imprisonment.”
At present, Vanuatu has not signed any international treaties on Tax Information Exchange Agreements (TIEA) with PRC, HK S.A.R. and Macau S.A.R.
– thus no formal channel on tax information exchange
– government has no intention to enter into such agreement to maintain the high level of tax privacy of the international companies
Vanuatu is currently on the “White list” of the OECD as Vanuatu has met substantially implemented internationally agreed-upon tax standards
“White list” of the OECD means Vanuatu is not on the “Black list” of world money laundry nations
