Du Toit, Charl P.
Beneficial owner the enigma storms ahead electrónico / Charl P. du Toit .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article for the 75th anniversary issue of the Bulletin for International Taxation, the author questions and explores why, despite all the criticism that beneficial ownership has received, its use as a "policing term" appears to be ever increasing. It is now also widely used outside international tax in various areas under the exchange of information banner.
FISCALIDAD INTERNACIONAL
BENEFICIARIO EFECTIVO
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 618-624
Beneficial owner the enigma storms ahead electrónico / Charl P. du Toit .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
In this article for the 75th anniversary issue of the Bulletin for International Taxation, the author questions and explores why, despite all the criticism that beneficial ownership has received, its use as a "policing term" appears to be ever increasing. It is now also widely used outside international tax in various areas under the exchange of information banner.
FISCALIDAD INTERNACIONAL
BENEFICIARIO EFECTIVO
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 618-624