金融業防制洗錢及打擊資恐法令遵循制度之研究 —以金融集團防制洗錢及打擊資恐資訊分享為核心

Abstract

2016年兆豐商銀紐約分行因防制洗錢及打擊資恐內控制度未遵循當地法令，因而遭紐約州金融署裁罰1.8億美元，且為因應2018年亞太反洗錢組織至台進行第三輪評鑑，金融業的法令遵循及防制洗錢及打擊資恐機制頓時成為我國矚目之議題，而在各方努力下，我國相關法制漸趨完備，並受國際組織肯認。然於整體防制洗錢及打擊資恐機制趨向健全之際，實務運作上卻出現「社會資源重複浪費」、「過度擾民」、「風險管理出現落差」、「無法有效取得客戶資料」及「無法落實風險基礎方法」等困境，國際上也認知到此等難題而開始討論如何建置防制洗錢及打擊資恐資訊分享機制，並出版實務指引供各國作為建置資訊分享法制之參考。\n關於防制洗錢及打擊資恐資訊分享，從資訊分享主體角度可區分為：同一集團內之私部門間的資訊分享、不同集團之私部門間的資訊分享、公私部門間的資訊分享及公部門間的資訊分享。目前，我國主要討論焦點為金融集團內資訊分享，性質上屬於同一集團內之私部門間的資訊分享，而依照現行規範，我國金融集團內資訊分享可進行既有客戶（含實質受益人）之盡職調查資訊分享及負面新聞名單資訊分享，但不得進行新客戶之盡職調查資訊分享和可疑交易資訊分享，然現行規定是否符合國際規範意旨、是否適當平衡資訊使用及資訊保護之利益，仍值深入討論。故本文將以金融集團資訊分享作為討論重點，以期健全現行防制洗錢及打擊資恐機制。

In 2006, the New York branch of the Mega Bank was fined for USD $180 million as it’s anti-money laundering and counter-financing terrorism(AML/CFT) internal controls didn’t comply with applicable laws and regulations. In addition, in 2018 APG came to Taiwan for evaluating and assessing the technical compliance and effectiveness of AML/CFT. As a result, the issues regarding compliance and AML/CFT in financial industries are still in the spotlight so far, and Taiwanese government and private sector make a great effort together to strengthen AML/CFT laws, regulations and practices. However, with relevant laws and regulations being more complete and severe, some problems happen in the AML/CFT practices of financial industries, such as wastes of resources, excessive disturbance to the public, incapability of obtaining clients’ information, gap of risk management and non-compliance with the risk-based approach. Therefore, FATF starts doing the research into the AML/CFT information sharing and publish a guideline with regards to the best practices of AML/CFT information sharing.\nThe AML/CFT information sharing, from the perspective of information subject, includes information sharing between private sectors within the group, information sharing between private sectors not in the same group, information sharing between private sectors and public sectors and information sharing between public sectors, and currently, the financial group information sharing attracts most of attention to be discussed and researched. According to Taiwanese regualtions, our financial group can share existed clients’ identity information and significant negative news for the purpose of carrying out customer due diligence and risk management, excepting information regarding new client’s identity and suspicious transaction. However, concerns about whether our regulations comply with FATF international standards or appropriately balances the benefits arising from information sharing and information protection are growing and worthy of a more detailed study. As a consequence, this thesis focuses the financial group’s AML/CFT information sharing in order to improve AML/CFT in the financial industries.