Results 211 to 220 of about 39,770 (257)

Beneficial Ownership and Corporate Governance in Ghana

Business Law Review, 2021
One of Ghana’s most recent innovations in corporate law is the introduction of a statutory beneficial ownership disclosure regime. This article explores the contribution of the regime to corporate governance in Ghana. The article examines whether the disclosure regime would in any way enhance the relationship among the various stakeholders in both ...
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Casenote - determining beneficial ownership

Asia-Pacific Tax Bulletin, 2009
A recent ruling by the Indonesian Tax Court overturning the tax authorities' stand on beneficial ownership is discussed.
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The Term Beneficial Ownership

2013
There is a popular statement of a former Bank of England official in 1987 regarding the definition of beneficial owners: They are like elephants; you know them when you see them.
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Beneficial Ownership and Effective Transparency

2016
This chapter deals with the regulation of beneficial ownership assessment, as part of the new “customer due diligence” (CDD) duties. After discussing the relevance of such provisions in the anti-money laundering (AML) modern regulations, the chapter focuses on the repealed Third Directive and then to the legislation in force, together with a short ...
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The Concept of Beneficial Ownership in Portugal

Bulletin for International Taxation
In 2023, two arbitration tribunals issued the first decisions discussing the concept of beneficial ownership in Portugal (cases 776/2022-T and 538/2022-T). This article examines whether these decisions are aligned with CJEU case law – in particular the Danish cases – and with the rules governing treaty interpretation under the Vienna Convention (1969).
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Beneficial Ownership in Tax Law and Tax Treaties

2020
This book explores the concept of beneficial ownership in equity law, the domestic tax laws of the United Kingdom, Canada and the United States, as well as its varied and increasing uses in international tax law. By analysing the evolution of beneficiary rights in equity and the use of beneficial ownership wording in tax law, the book draws a roadmap ...
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A Beneficial Ownership Implementation Toolkit

2019
In 2016, the G20 called on the FATF and the Global Forum to propose ways to improve the implementation of the international standards on transparency, including on the availability of beneficial ownership information, and its international exchange.
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Beneficial Ownership Information

UN Department of Economic and Social Affairs (DESA) Policy Briefs, 2023
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Beneficial Ownership: Concept, History and Perspective

European Taxation, 2016
This article traces the evolution of the beneficial ownership concept, both internationally and within the European Union, in the context of two decisions of the Swiss Supreme Court handed down in May 2015, wherein it was held that two Danish banks, involved in derivative transactions, should be denied a withholding tax refund, as they are not the ...
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Brokers in beneficial ownership: A network approach

International Review of Financial Analysis, 2023
Andreas Andrikopoulos
exaly