阿布拉莫維奇透過超級遊艇出租計畫逃稅數百萬美元

Roman Abramovich, a billionaire known for his ownership of luxury yachts, has recently come under scrutiny for a tax evasion scheme involving his fleet of vessels. The investigation, led by the BBC, revealed that Abramovich had chartered his superyacht, Eclipse, during the Christmas season of 2011, despite being seen enjoying the yacht in the Caribbean. This discrepancy raised questions about the legitimacy of his yacht leasing operations. The investigation uncovered a decade-long scheme that falsely portrayed Abramovich's yachts as part of a commercial leasing business, allowing him to evade millions of euros in value-added tax (VAT) on their purchase and operational costs. Italian tax lawyer Tommaso Di Tanno described the situation as 'criminal,' emphasizing the seriousness of the tax evasion. Abramovich's legal team defended him, stating that he had always sought professional tax and legal advice and acted in accordance with it. The billionaire, who has been sanctioned by the UK government due to his ties to Vladimir Putin's regime, acquired five luxury yachts throughout the 2000s, including the impressive 162. 5-meter Eclipse, once the largest private yacht in the world, valued at around $700 million. The investigation revealed over 400,000 files and 72,000 emails leaked from a Cypriot corporate service provider, MeritServus, which managed Abramovich's businesses through a complex network of companies owned by various trusts. The BBC, along with its media partners, has been reporting on these leaked files since 2023 as part of a broader investigation into the financial dealings of individuals connected to Putin's regime. The documents showed that Abramovich's advisors helped him avoid substantial tax bills on the yachts' operational costs in European waters by using companies to lease the yachts to himself or other companies he controlled. A company in Cyprus, Blue Ocean Yacht Management, was used to lease the five yachts to several companies in the British Virgin Islands, which appeared to be independent but were actually under Abramovich's control. The scheme to evade VAT in Cyprus was outlined in a 2005 memorandum that detailed the 'Operating Structure' for managing Abramovich's yachts. The memo stated, 'We want to avoid paying VAT on the purchase price of the yachts and where possible to avoid paying VAT on goods and services provided to the yachts. ' The memo's author, Jonathan Holloway, warned that they needed to create a structure that would not raise suspicion during investigations. He advised that the companies involved should not share shareholders, directors, or registered addresses to avoid any common links that could lead to scrutiny. The ownership of Blue Ocean was later transferred to a separate trust to further distance it from Abramovich's other companies. Tax experts have pointed out that the way Abramovich's companies leased the yachts to one another was an 'artificial structure' designed to evade taxes, which constitutes a criminal offense. Rita de la Feria, another tax expert, noted that there were indications of misrepresentation in the yacht scheme, suggesting that it could be classified as tax evasion. Holloway, who was a director of Blue Ocean for a short time, stated that he managed many vessels and could not recall the specifics of every yacht he oversaw. He claimed that he used structures that were common in the industry. Abramovich's lawyers denied any allegations of wrongdoing, asserting that he was not personally responsible for any deception aimed at evading taxes. They maintained that he relied on professional advice and expected similar diligence from those managing the day-to-day operations of the companies involved. If Blue Ocean were a legitimate yacht leasing business, it would have generated significant profits. However, financial records indicated that from 2005 to 2012, the company's expenses nearly matched its income, resulting in minimal corporation tax obligations. A note from a Blue Ocean director suggested that the close alignment of expenses and income was intentional, indicating that the company would create charters as needed to cover costs. Additionally, there were indications that some charter agreements were backdated to save on taxes. Tax consultants had advised that if the yachts were classified as pleasure vessels, they would incur VAT, but if deemed commercial, they would not. This distinction further highlighted the questionable nature of the entire operation. Abramovich's yacht scheme faced legal challenges on two occasions, but he managed to evade serious repercussions. A captain who worked for him reported being questioned by authorities but was later informed that the case had been dropped after Blue Ocean's lawyers intervened. In Cyprus, tax officials were investigating Blue Ocean for unpaid VAT, but the company failed to provide evidence supporting its claims of being a commercial operation. Ultimately, Cyprus pursued Blue Ocean for a reduced amount of unpaid taxes, but the company dissolved shortly after failing to attend its own appeal. This investigation sheds light on the lengths to which some wealthy individuals may go to avoid paying taxes, using complex schemes that can obscure the truth.