Beneficial owner electrónico the enigma storms ahead Charl P. du Toit
By: Du Toit, Charl P.
Material type: ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | BENEFICIARIO EFECTIVO In: Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 618-624Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2021/11/12-14 (Browse shelf) | Available | BIT/2021/11/12-14 |
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.
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