Page 520 - 高所得人士稅務規劃錦囊 (增修訂二版)

分行洩漏客戶資料給其他國家使用。外國法庭不能強制香港的
銀行披露客戶資料，外國銀行的香港分行須被視為與其海外總

行有別的實體。

目前大通銀行已被購併，而控股公司 J.P.Morgan 網頁的法
律聲明，仍然強調金控行員不得參與客戶任何節稅規劃。網頁

內容如下：

Legal Disclaimer
Important information

IRS Circular 230 Disclosure:JPMorgan Chase & Co. and its
affiliates do not provide tax advice.(註 1) Accordingly, any

discussion of U.S. tax (註 2) matters contained herein (including
any attachments) is not intended or written to be used, and cannot
be used, in connection with the promotion, marketing or

recommendation by anyone unaffiliated with JPMorgan Chase
& Co. of any of the matters addressed herein or for the purpose of

avoiding U.S. tax-related penalties. This material is approved
for issue in the UK by J.P. Morgan International Bank Limited,
authorized and regulated by the Financial Services

Authority.é.... This material is distributed in Hong Kong by
JPMCB, Hong Kong branch, which is regulated by the Hong

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