Results 251 to 260 of about 1,156,197 (288)

Beneficial Owner: The Enigma Storms Ahead

Bulletin for International Taxation, 2021
In this article for the 75th anniversary issue of the Bulletin for International Taxation, Charl du Toit questions and explores why, despite all the criticism that beneficial ownership has received, its use as a “policing term” appears to be ever increasing.
exaly   +2 more sources

Danish “Beneficial Owner” Cases – A Status Report

Bulletin for International Taxation, 2013
The article provides an overview of the Danish cases on “beneficial ownership”, pending before the Danish ordinary courts, and to a limited extent concluded, together with a consideration of some of the issues on which the Danish courts, and the Court of Justice of the European Union, must decide.
A. Endicott Pedersen, L. Esbjerg Christensen, H. Severin Hansen   +2 more
exaly   +2 more sources

Der „beneficial owner“ – eine Missbrauchsvermeidungsvorschrift?

2019
exaly   +2 more sources

Know your beneficial owner: PEPs and beneficial ownership transparency

2020
exaly   +2 more sources

The Austrian Ultimate Beneficial Owner Register Act

Trusts & Trustees, 2018
Michael Petritz, Cordula Horkel-Wytrzens
exaly   +2 more sources

Securities Finance: Data applications for beneficial owners

Journal of Securities Operations & Custody, 2021
We use the IHS Markit Securities Finance dataset and beneficial owner consulting team to map the evolution of industry practices. Securities lending plays a critical role in global capital markets: the practice is broad, encompassing borrowing securities to cover a failed trade, borrowing to sell short, liquidity and financing.
Monica Damas-Shaw, Samuel Pierson
openaire   +1 more source

What Should Be the Scope of the Beneficial Owner Concept?

Intertax, 2020
In this article, the authors present their considerations regarding the differences between the OECD beneficial owner concept and the interpretation and use that the European Court of Justice has given to it in the so-called Danish Cases, including the recent European tendency to use it as an anti-abuse instrument.
Mónica Sada Garibay, Jeroen J.M. Janssen   +1 more
openaire   +1 more source

First Swedish Case on Beneficial Owner

Intertax, 2013
In May 2012, the Swedish Supreme Administrative Court delivered its first judgment concerning the tax treaty term 'beneficial owner'. Although the ruling deals with the interpretation of a corresponding expression in Swedish domestic law and not the tax treaty term as such, there are reasons to believe that the ruling will have consequences for the ...
openaire   +1 more source

Functioning of the register of beneficial owners: findings from Poland

Journal of Money Laundering Control, 2023
Purpose The implementation of the Directive 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing resulted in the enactment by the Polish Parliament of the Act of March 1, 2018, on the prevention of money laundering and ...
openaire   +1 more source

The identification of beneficial owners in the fight against money laundering [PDF]

, 2013
This study, based on the results of Project BOWNET, is aimed at determining what information is available and what is needed to develop a support system which could be used by Financial Intelligence Units (FIUs), Law Enforcement Agencies (LEAs), Asset Recovery Offices (AROs), financial intermediaries and legal professions in the fight against money ...
Michele Riccardi, Ernesto Savona
openaire