| 關 鍵 詞： |
藝術品；藝術品拍賣業；洗錢防制；防制洗錢金融行動工作組織；亞太防制洗錢組織 |
| 中文摘要： |
高價值藝術品成為洗錢非法收益的渠道，源於藝術品的價值認定沒有權威機構也沒有估價標準，可以輕易炒成天價；加之藝術品交易不透明，成為有心人士洗錢工具的首選，使得全球高價值藝術品市場上時常發生將非法交易偽裝成合法商業交易，犯罪有機人士例如盜賊和毒販，尋求高價值商品或商品以供個人消費或投資，試圖清洗大量非法財富的非法行為者。臺灣去年通過「文化藝術獎助及促進條例」修正草案，為活絡臺灣藝文產業市場，給予有關藝術品交易兩項租稅優惠機制外，如何規範拍賣行業公開透明、誠實可信，卻未有相關配套措施，為面對 APG 第四次相互評鑑，對於藝術品洗錢風險控管問題，亟待認真面對。
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| 英文關鍵詞： |
artworks；art trader；money laundering；FATF (Financial Action Task Force on Money Laundering)；APG (Asia-Pacific Group on Money Laundering) |
| 英文摘要： |
High-value artworks have become a channel for money laundering and illegal income. Given that artworks lack authoritative organizations and standardized valuation processes, their values can be easily manipulated to reach exorbitant prices. Combined with the opaque nature of art transactions, this has made artworks a preferred tool for money laundering by interested people, contributing to the global prevalence of this issue. The art market frequently witnesses illegal transactions disguised as legitimate commercial dealings. Criminals such as thieves and drug dealers exploit high value of artworks, either for personal use or as investment commodities. Illicit actors aim to launder substantial amounts of illegally required wealth through the art market. In response to these challenges, Taiwan recently passed a draft amendment to the “Cultural and Art Award and Promotion Regulations” with the goal of revitalizing the Taiwanese arts and cultural industry market. While the amendment introduces two tax incentives for art transactions, there is still a lack of implemented measures to regulate the auction industry, ensuring openness, transparency, trusty, and credibility. Addressing the gap is crucial, particularly in anticipation of the fourth mutual evaluation of Asia/Pacific Group on Money Laundering (APG). To effectively mitigate the risk of art-related money laundering, it is imperative to develop and implement comprehensive measures to regulate the art market.
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| 目 次： |
壹、前言
貳、藝術品拍賣業之洗錢風險
一、藝術品定義
二、藝術品的交易程序
參、全球及我國藝術品拍賣業市場概況及洗錢風險現況
一、全球藝術品拍賣業市場概況及洗錢風險
二、我國藝術品拍賣市場概況
三、我國藝術品拍賣業市場洗錢風險現況
肆、國際條約及主要地區藝術品拍賣業之洗錢防制法規重點
一、國際條約
二、主要地區
伍、國際非營利組織的規範及藝術品拍賣公司具體作法
一、巴塞爾藝術品貿易指南
二、巴塞爾藝術品貿易反洗錢原則
三、國際藝術品拍賣公司洗錢防制作法
陸、結論及建議
一、結論
二、建議
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