{"id":323375,"date":"2022-06-23T17:13:34","date_gmt":"2022-06-23T09:13:34","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=323375"},"modified":"2023-02-08T13:26:43","modified_gmt":"2023-02-08T05:26:43","slug":"bermuda-global-tax-initiatives","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/jp\/bermuda-global-tax-initiatives\/","title":{"rendered":"\u30d0\u30df\u30e5\u30fc\u30c0\u304b\u3089\u898b\u305f\u56fd\u969b\u8ab2\u7a0e\u3078\u306e\u53d6\u308a\u7d44\u307f"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong><span 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style=\"margin-bottom: 10px; text-align: justify;\"><span style=\"color: #22445a;\"><strong> \u30d1\u30f3\u30c7\u30df\u30c3\u30af\u30b3\u30b9\u30c8\u306e\u56de\u53ce<\/strong><\/span><\/h2>\n<p style=\"text-align: justify;\">\u56fd\u969b\u901a\u8ca8\u57fa\u91d1\uff08IMF\uff09\u306f\u3001\u4eca\u56de\u306e\u4e16\u754c\u7684\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306b\u5bfe\u51e6\u3059\u308b\u81a8\u5927\u306a\u30b3\u30b9\u30c8\u3092\u8cc4\u3046\u305f\u3081\u3001\u5c11\u306a\u304f\u3068\u3082\u4e00\u6642\u7684\u306b\u3001\u5bcc\u88d5\u5c64\u306e\u6240\u5f97\u3084\u8ca1\u7523\u3001\u7279\u306b\u4e0d\u52d5\u7523\u3001\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u3001\u76f8\u7d9a\u306b\u5bfe\u3057\u3066\u5897\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u3092\u691c\u8a0e\u3059\u308b\u3088\u3046\u5404\u56fd\u653f\u5e9c\u306b\u52e7\u544a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: 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style=\"margin-bottom: 10px; text-align: justify;\"><span style=\"color: #22445a;\"><strong> \u30d0\u30df\u30e5\u30fc\u30c0\u306e\u666f\u6c17\u523a\u6fc0\u7b56<\/strong><\/span><\/h2>\n<figure id=\"attachment_322402\" aria-describedby=\"caption-attachment-322402\" style=\"width: 200px\" class=\"wp-caption alignright\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Ashley-Fife.jpg\"><img decoding=\"async\" loading=\"lazy\" class=\"wp-image-322404\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Ashley-Fife-240x300.jpg\" alt=\"\" width=\"200\" height=\"250\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Ashley-Fife-240x300.jpg 240w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Ashley-Fife-336x420.jpg 336w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2022\/06\/Ashley-Fife.jpg 400w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/a><figcaption id=\"caption-attachment-322402\" class=\"wp-caption-text\"><strong>Ashley Fife<\/strong> <br \/>Carey Olsen Bermuda\u5f01\u8b77\u58eb\u3001\u4fe1\u8a17\u8ca1\u7523\u5b9f\u52d9\u5bb6\u5354\u4f1a\uff08STEP\uff09\u30d0\u30df\u30e5\u30fc\u30c0\u652f\u90e8\u4f1a\u9577<br \/>\u96fb\u8a71: +1 441 542 4514 <br \/>E\u30e1\u30fc\u30eb: ashley.fife@careyolsen.com<\/figcaption><\/figure>\n<p style=\"text-align: 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justify;\">\u8cdb\u5426\u4e21\u8ad6\u304c\u3042\u308b\u7279\u6b8a\u306a\u5bcc\u88d5\u7a0e\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u5f62\u614b\u304c\u3042\u308a\u3001\u305d\u306e\u6700\u7d42\u7684\u306a\u52b9\u7387\u6027\u306b\u3064\u3044\u3066\u306e\u8a55\u4fa1\u3082\u5343\u5dee\u4e07\u5225\u3067\u3059\u30022018\u5e74\u306e\u300cOECD\u306b\u304a\u3051\u308b\u5bcc\u88d5\u7a0e\u306e\u5f79\u5272\u3068\u8a2d\u8a08\uff08The role and design of wealth taxes in the OECD\uff09\u300d\u3068\u984c\u3059\u308bOECD\u306e\u5831\u544a\u66f8\u3067\u306f\u3001\u5bcc\u88d5\u7a0e\u304c\u30ea\u30b9\u30af\u30c6\u30a4\u30af\u3084\u8d77\u696d\u5bb6\u7cbe\u795e\u3092\u59a8\u3052\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u307e\u3057\u305f\u3002\u82f1\u56fd\u306e\u8ca1\u653f\u7814\u7a76\u6240\uff08Institute of Fiscal Studies\uff09\u304c2011\u5e74\u306b\u767a\u8868\u3057\u305f\u300c\u30de\u30fc\u30ea\u30fc\u30ba\u30fb\u30ec\u30d3\u30e5\u30fc\uff08Mirrlees Review\uff09\u300d\u3067\u306f\u3001\u73fe\u5b9f\u7684\u306a\u96e3\u3057\u3055\u3068\u56fd\u969b\u7684\u306a\u7d4c\u9a13\u4e0d\u8db3\u3092\u7406\u7531\u306b\u3001\u300c\u7ba1\u7406\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308a\u3001\u6b73\u5165\u304c\u307b\u3068\u3093\u3069\u5897\u3048\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u3055\u3089\u306b\u4e0d\u516c\u5e73\u304b\u3064\u975e\u52b9\u7387\u306a\u904b\u7528\u306e\u6050\u308c\u304c\u3042\u308b\u300d\u3068\u8ff0\u3079\u3001\u5bcc\u88d5\u7a0e\u3092\u5426\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: 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style=\"text-align: justify;\">\u6148\u5584\u6d3b\u52d5\u306b\u53d6\u308a\u7d44\u3080\u5bcc\u88d5\u5c64\u304c\u3001\u793e\u4f1a\u7684\u306a\u30cb\u30fc\u30ba\u306b\u5fdc\u3048\u308b\u305f\u3081\u306b\u5c3d\u529b\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4e00\u822c\u306e\u500b\u4eba\u306f\u3001\u591a\u984d\u306e\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u653f\u5e9c\u306b\u305d\u306e\u3088\u3046\u306a\u5f79\u5272\u3092\u59d4\u306d\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3069\u306e\u7a0b\u5ea6\u307e\u3067\u305d\u306e\u5f79\u5272\u3092\u62c5\u3046\u3079\u304d\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p style=\"text-align: justify;\">\u4e16\u754c\u3067\u306f\u3001\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u306e\u6570\u5e74\u524d\u304b\u3089\u7a0e\u6cd5\u3084\u5831\u544a\u8981\u4ef6\u304c\u5909\u66f4\u3055\u308c\u3001\u3059\u3067\u306b\u78ba\u7acb\u3057\u3066\u3044\u308b\u76f8\u7d9a\u3084\u7d99\u627f\u306e\u4ed5\u7d44\u307f\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u3064\u3064\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u53d7\u76ca\u6240\u6709\u6a29\u306e\u767b\u9332\u5236\u5ea6\u306b\u3088\u308a\u3001\u78ba\u5b9f\u306b\u8cc7\u7523\u306b\u8ab2\u7a0e\u3059\u308b\u305f\u3081\u306b\u3001\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u65b9\u5411\u306b\u9032\u3093\u3067\u3044\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: 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style=\"text-align: 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style=\"text-align: justify;\">\u307e\u305f\u3001\u653f\u5e9c\u306f\u3001\u8ffd\u52a0\u7684\u306a\u7a0e\u91d1\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u306b\u751f\u3058\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u306b\u3082\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u3088\u3046\u306a\u7a0e\u304c\u3001\u516c\u5e73\u307e\u305f\u306f\u4fe1\u983c\u306b\u8db3\u308b\u3068\u5e83\u304f\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: justify;\">\u30d0\u30df\u30e5\u30fc\u30c0\u3067\u306f\u3001\u3044\u304b\u306a\u308b\u5f62\u5f0f\u306e\u5bcc\u88d5\u7a0e\u5c0e\u5165\u306b\u3064\u3044\u3066\u3082\u3001\u8a08\u753b\u306f\u304a\u308d\u304b\u3001\u8b70\u8ad6\u3082\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<hr \/>\n<p style=\"text-align: justify;\"><strong><span class=\"vantage-grey\">\u672c\u7a3f\u3092\u57f7\u7b46\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u30e1\u30ea\u30bf\u30b9\u30fb\u30c8\u30e9\u30b9\u30c8\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\uff08Meritus Trust Company\uff09\u306e\u5171\u540c\u7d4c\u55b6\u8cac\u4efb\u8005\u3067\u3042\u308bGina Pereira\u6c0f\u304b\u3089\u8cb4\u91cd\u306a\u3054\u610f\u898b\u3092\u9802\u3044\u305f\u3053\u3068\u306b\u611f\u8b1d\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: center;\"><strong><a class=\"td-modal-image\" href=\"http:\/\/www.careyolsen.com\/\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-83000 aligncenter\" src=\"https:\/\/cdn.beta2.law.asia\/wp-content\/uploads\/2017\/08\/Carey_Olsen.png\" alt=\"guernsey\" width=\"292\" height=\"51\" \/><\/a>CAREY OLSEN<\/strong><br \/>\nRosebank Centre<br \/>\n5\/F, 11 Bermudiana Road<br \/>\nPembroke HM 08<br \/>\nBermuda<br \/>\n\u96fb\u8a71: +1 441 542 4500<br \/>\nE\u30e1\u30fc\u30eb: bermuda@careyolsen.com<\/p>\n<p><a href=\"http:\/\/www.careyolsen.com\"><strong>www.careyolsen.com<\/strong><\/a><\/p>\n<\/section>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30d1\u30f3\u30c7\u30df\u30c3\u30af\u3084\u81ea\u7136\u707d\u5bb3\u3001\u3055\u3089\u306b\u306f\u6226\u4e89\u306b\u3088\u3063\u3066\u591a\u304f\u306e\u653f\u5e9c\u8ca1\u6e90\u306e\u67af\u6e07\u304c\u9032\u3080\u4e2d\u3001\u672c\u7a3f\u3067\u306f\u3001\u30d0\u30df\u30e5\u30fc\u30c0\u3068\u306e\u6bd4\u8f03\u306e\u89b3\u70b9\u304b\u3089\u3001\u500b\u4eba\u8cc7\u7523\u90e8\u9580\u306b\u6700\u3082\u95a2\u9023\u306e\u3042\u308b\u56fd\u969b\u8ab2\u7a0e\u306e\u72b6\u6cc1\u306b\u3064\u3044\u3066\u8003\u5bdf\u3057\u307e\u3059\u3002 \u591a\u56fd\u7c4d\u4f01\u696d\u3078\u306e\u56fd\u969b\u8ab2\u7a0e 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