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Laws, 2023 To fight corruption, money laundering, and organized crime, a proposed APUNCAC Beneficial Owner Rule would require financial service personnel to obtain and submit certification by the true beneficial owner when covered funds are transacted in amounts ...
Stuart S. Yeh
exaly +3 more sources
The beneficial owner of dividend income received by a discretionary trust
Journal of Economic and Financial Sciences, 2015 In terms of the new Dividends Tax, which came into effect on 1 April 2012, Dividends Tax may be the liability of the beneficial owner of the dividend. This makes it important to correctly identify the beneficial owner.
Waldette Engelbrecht
doaj +3 more sources
Information Rights and Obligations of the Beneficial Owner of Corporations
Вестник Кемеровского государственного университета. Серия: гуманитарные и общественные наукиThe beneficial owner of a corporation holds a unique legal status balancing the right to receive corporate information against the strict obligation to disclose personal and structural data. This article analyzes the rationale and conditions for granting
Gorbachuk Viktor
doaj +2 more sources
Holding companies as beneficial owners and intermediaries of dividends
Prawo Budżetowe Państwa i SamorząduMany issues in an application of a tax regulation concerning a withhold tax appeared with an entry into force of an amendment to the Corporate Income Tax Act from 2019.
Oskar Winnicki
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Golden Years and Companion Animals: Investigating How the Human–Animal Bond Shapes Pet Wellness in Later Life from the Owner’s Perception [PDF]
Veterinary SciencesMost research studies have investigated the impact of pet ownership on the mental and physical well-being of elderly populations, supporting the beneficial effect that pets have on their owners.
Amira A. Goma, Emily Kieson
doaj +2 more sources
IBLAM Law Review, 2021 The Indonesia-Netherlands Tax Treaty is widely used by multinational corporations to avoid tax. The most crucial matter is how to determine the beneficial owner status, which is one of the requirements in the use of the Tax Treaty between Indonesia and ...
Ardianyah Ardianyah
doaj +1 more source
Beneficial Ownership – Demand for Transparency, Threat to Privacy
Review of European and Comparative Law, 2023 The basic idea behind establishing the register of beneficial owners is to increase the transparency and accessibility of data on beneficial ownership of companies and other legal entities with the aim of ensuring the public availability of data on ...
Sonja Cindori
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Путеводитель предпринимателя, 2021 The issues of increasing the reliability of information about the organization’s own capital, its presentation and disclosure as part of the financial (accounting) statements in the context of the adoption of new federal accounting standards and changes ...
E. A. Naumova
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New Financial Action Task Force Recommendations to Fight Corruption and Money Laundering
Laws, 2022 A model Anticorruption Protocol to the United Nations Convention against Corruption (APUNCAC) would implement international requirements to report the beneficial ownership of funds involved in certain financial transactions.
Stuart S. Yeh
doaj +1 more source
Prawo Budżetowe Państwa i Samorządu, 2022 This article analysis an issue of the effects of a payment of dividends to an entity that cannot be considered as a beneficial owner. Against this background, an analysis of the look-through approach is presented.
Bogumił Brzeziński +2 more
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