目前，瓦努阿圖尚未與中國、香港特別行政區和澳門特別行政區政府簽署任何稅務資訊交換協定 （TIEA)
– 因此沒有正式的管道交換稅務情報
– 政府無意簽訂這種協定以維持高度公司私隱
– 瓦努阿圖目前已被經合組織列為“白名單”國家。並得到國際性銀行的接受。
“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
