Page 521 - 高所得人士稅務規劃錦囊 (增修訂二版)

Kong Monetary Authority. (註 3)
JPMorgan Chase & Co. and
its subsidiaries do not render accounting, legal or tax advice.
Estate planning requires legal assistance. Consult with your
independent advisors concerning such matters. Products may
not be suitable for all individual investors. Contact your J.P.
Morgan representative for more information regarding specific
product offerings. Additional information is available upon
request. Past performance is no guarantee of future
results. Investment products: Not FDIC insured No bank
guarantee May lose value © 2009 JPMorgan Chase & Co.
以上資料來源：查詢日 2009.10.網址
http://www.jpmorgan.com/pages/jpmorgan/private_banking/legal_disclaimer
(註 1) 集團成員不能提供任何稅務建議。
(註 2) 不能討論美國稅負。
(註 3) 香港分行受規管於香港金管局。
香港當局並非包庇逃稅者，只是強調管轄權，並且一再宣
告香港金融機構不得幫助逃漏稅，嚴重違法者連營業資格都將
受到影響。香港金管局發布內容如下：
本局檔號：B1/15C
致：所有註冊機構
行政總裁
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