Beneficial Owner Central Registry as a Tool to Fight Money Laundering and Terrorist Financing [PDF]
Financial Law Review, 2021 This article deals with the effect of the central registry of beneficial owners in terms of money laundering and terrorist financing.
Yana Daudrikh
doaj +3 more sources
PERTANGGUNGJAWABAN PIDANA PEMILIK MANFAAT (BENEFICIAL OWNER) DALM TINDAK PIDANA PENCUCIAN UANG [PDF]
IBLAM Law ReviewGagasan pembentukan perusahaan tidak secara khusus menyebutkan identitas Pemilik Manfaat (Beneficial Owner) dari kegiatan korporasi tersebut. Pemilik Manfaat (Beneficial Owner) merupakan isu khusus dalam rezim anti pencucian uang karena mereka sering ...
Khilmatin Maulidah +2 more
doaj +2 more sources
FORHOLDET MELLOM BENEFICIAL OWNER OG REELT ETABLERT [PDF]
, 2016 Oppgaven omhandler hvorvidt reelt etablert i skatteloven § 2-38 (5) har noe å gjøre i beneficial owner i OECD Model Tax Convention Art. 10 (2). Oppgaven tar utgangspunkt i formålet bak reglene gjennom henholdsvis OECDs modellskatteavtale for beneficial owner, samt NOKUS-beskatning og fritaksmetoden for reelt etablert.
JERNÆS, CAROLINE ASTRID
openaire +2 more sources
Beneficial Owner: Mengenali Pemilik Manfaat dalam Tindak Pidana Korporasi
Jurnal Penelitian Hukum De Jure, 2020 Korporasi wajib mengikuti penerapan prinsip mengenali pemilik manfaat paling lambat 1 Maret tahun 2019, peumusan masalah adalah bagaimana prinsip pemilik manfaat sebenarnya dalam tindak pidan korporasi, Penelitian ini bertujuan untuk mendukung ...
Nevey Varida Ariani
doaj +1 more source
New OSCE Recommendations to Combat Corruption, Money Laundering, and the Financing of Terrorism
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
Co-production in BDS: The evidence from the Sri Lankan Microfinance Sector [PDF]
Financial Markets, Institutions and Risks, 2020 Microfinance Institutions (MFIs), in addition to the provision of microcredit, also provide business development services (BDS) to owner managers in order to develop micro enterprises.
Ruwan Abeysekera
doaj +1 more source
Identifying Ultimate Beneficial Owners: A risk-based approach to improving the transparency of international financial flows [PDF]
SSRN Electronic Journal, 2021 Ultimate Beneficial Owners (UBOs) are defined by complex legal rules that differ across countries. Identifying UBOs is increasingly costly and time consuming. Gathering more data and refining already complex domestic legal arsenals is not the solution.We therefore propose a risk-based approach to identifying possible UBOs, which is enabled by recent ...
Crama, Yves +3 more
openaire +3 more sources
The role of dogs in maintaining health and quality of life [PDF]
GeoSport for Society, 2023 Dogs, as companion animals, have many positive effects on the health and quality of life of dog owners, if the purpose of dog ownership is not as a watchdog but as a companion animal.
Szabolcs TÓTH +7 more
doaj +1 more source
PERTANGGUNGJAWABAN HUKUM PEMILIK MANFAAT (BENEFICIAL OWNER) DI PERUSAHAAN INDONESIA
, 2022 This research studies about the concepts of the beneficial owner, their legal liabilities and disclosure according Indonesia’s law and regulations. The research method is using normative method that examines the internal aspects of the law and bases ...
Aninta Sagitaria
core +1 more source
Beneficial owner clause in Chinese law – crucial issues [PDF]
, 2017 The underlying goal of this paper is better understanding of the beneficial ownership concept in Chinese law. This term was introduced for the first time to the OECD Model Convention 1977 with aim to prevent the use of Articles 10–12 by agents who have ...
Cieślewicz, Natalia
core +2 more sources