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Literature Review and Evolution of Beneficial Owner Concept. Views from the Accountancy Profession [PDF]
Risk in Contemporary Economy, 2021 The purpose of this paper is to analyze and determine the meanings of the concept “Beneficial Owner”. We identified two approaches of the concept in the academic literature.
Mihai Iuliana Oana , Radu Riana Iren
doaj
Measuring the dimensionality of human resource management: The perspective of Malaysian SME owner-managers [PDF]
Management Science Letters, 2018 Understanding that the measurement of HRM construct in Small and Medium Enterprises (SMEs) context is relatively critical, this study aims to assess the validity and reliability of HRM measure-ment based on the SME owner-managers’ perspective in the ...
Nazlina Zakaria +4 more
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Delay Causes and Types in Nigerian Power Construction Projects
Energies, 2022 Numerous events cause delays to entire power projects’ completion timelines, leading to loss. This paper focuses on revealing the critical delay causes in Nigerian power projects and identifying the delay types such as excusable delay, compensable delay,
Usman Ismaila +2 more
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New Practice of E-Commerce Platform: Evidence from Two Trade-In Programs
Journal of Theoretical and Applied Electronic Commerce Research, 2022 In the context of developing the digital platform economy, trade-in programs have become an effective strategy for e-commerce platforms to stimulate consumption. Many head e-commerce platforms have launched their own trade-in programs.
Qiang Hu +5 more
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Animals, 2020 Pet rabbit welfare is a hidden crisis: Inappropriately housed, fed, and not routinely provided healthcare—rabbits can often suffer painful conditions and shortened lifespans.
Sarah A. McMahon, Ellie Wigham
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The Beneficial Owner Concept in the Context of Beps: Problems and Prospects [PDF]
Financial Law Review, 2019 The article analyzes the evolution of the beneficial owner concept in the context of the implementation of the Action Plan on Base Erosion and Profit Shifting. The main problem is the lack of an officially fixed definition of the term beneficial owner in
Alexander V. Demin, Alexey V. Nikolaev
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PERTANGGUNGJAWABAN PIDANA PEMILIK MANFAAT (BENEFICIAL OWNER) PADA PERSEROAN TERBATAS TERHADAP PRAKTIK TINDAK PIDANA PENCUCIAN UANG [PDF]
, 2022 Penelitian ini dilatarbelakangi dari adanya keberadaan Pemilik Manfaat (Beneficial Owner) yang sulit ditelusuri akibat tersembunyinya dalam susunan kepemilikan perseroan yang kompleks, berakibat tidak terdeteksinya secara hukum.
Fikry, Muhammad Saiful
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The beneficial owner in a private foundation
, 2021 Die vorliegende Arbeit bietet einen Überblick über die Begrifflichkeiten des „wirtschaftlichen Eigentümers“ und des „wirtschaftlich Berechtigten“ im unternehmens- und strafrechtlichen Sinn.
Vogelleitner, Tamara Maria
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Apstract: Applied Studies in Agribusiness and Commerce, 2020 The directive of 1666/2015. (IX. 21.) called ’Land for Farmers!’ has changed not only the legal terms and conditions but also the economic basis of land use in the relation of land use and resulting derivative demand. Institutionalized rental fees can be
Ferenc Buzás +2 more
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Соціальна економіка, 2022 The purpose of the study is to assess the possibility of combining the concepts of transfer pricing, beneficial owner of income and valid business purpose in a model of three-component tax risk assessment for countering BEPS. To achieve this purpose, the
Dmytro Nosenko
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