Results 11 to 20 of about 39,770 (257)
THE DOCTRINE OF BENEFICIAL OWNERSHIP IN RUSSIAN LAW
International Journal of Law in Changing World, 2023 The article deals with the problems of differentiation of the spheres of application of doctrine, the piercing corporate veils and the doctrine of beneficial ownership. Both of these doctrines are used to challenge corporate decisions.
Tikhon Podshivalov
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Eunomia, 2021 The coronavirus pandemic has created incentives for corruption, fraud, and self-dealing that can be explained by the underlying political-economic incentives at work. Three characteristics of the COVID-19 crisis are especially important.
Susan Rose-Ackerman
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Jurnal Al-Dustur, 2023 The development of economic globalization in a country requires a role and strengthening in order to synergize commitments through predetermined steps to harmonize economic stability and is expected to be able to face the country's economic crisis ...
Achmad Khozin Baharudin +1 more
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Beneficial ownership of income as an antiabusive measure in Serbian Tax Law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2020 The Serbian Corporate Income Tax Act contains a provision on the beneficial ownership of income (hereinafter: the BO provision), which is one of the conditions for the application of the preferential tax rate on income tax after tax deduction, which is ...
Vasović Miloš
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Organized criminal groups and the exploitation of civil law: Comparative experiences and legal responses [PDF]
Megatrend RevijaThis paper analyzes how civil law instruments are misused by organized criminal groups. The fictitious and simulated contracts, the use of fictitious legal entities, and the use of other persons as nominee owners are analyzed to circumvent the law and ...
Nikolova Marković Aleksandra +2 more
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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
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CJEU: WM and Sovim SA v. Luxembourg Business Registers (Joined Cases C-37/20 and C-601/20)
Bratislava Law Review, 2023 Rules against money laundering and terrorist financing are an area of law in which the European Union is significantly active and introduces many innovations.
Daniel Zigo
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VARIETY OF THE BENEFICIAL OWNERSHIP CONCEPT
Knowledge based sustainable economic development, 2018 Individuals involved in money laundering procedures are trying to take advantage of complex corporate structures in an international context in order to disguise their true identity. Consequently, the EU Member States endeavour to ensure that entities established in their national territory have access to up-to-date information regarding a natural ...
Cindori, Sonja, Janković, Toni
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Cogent Business & Management, 2022 This study is based upon constructing two models for quantifying the impact of ownership structure upon accounting conservatism and the impact of board structure upon accounting conservatism for the industrial enterprises registered with the Amman Stock ...
Khaled Eriej Aburisheh +4 more
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Beneficial Ownership and Control [PDF]
OECD Corporate Governance Working Papers, 2013 Investor confidence in financial markets depends in large part on the existence of an accurate disclosure regime that provides transparency in the beneficial ownership and control structures of publicly listed companies. This is particularly true for corporate governance systems that are characterised by concentrated ownership.
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