Pregled bibliografske jedinice broj: 972429
Variety of the Beneficial Ownership Concept
Variety of the Beneficial Ownership Concept // Knowledge Based Sustainable Economic Development ERAZ 2018 / Bevanda, Vuk at all (ur.).
Beograd: Association of Economists and Managers of the Balkans - Udekom Balkans, 2018. str. 310-315 doi:10.31410/eraz.2018.310 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 972429 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Variety of the Beneficial Ownership Concept
Autori
Cindori, Sonja ; Janković, Toni
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
Knowledge Based Sustainable Economic Development ERAZ 2018
/ Bevanda, Vuk at all - Beograd : Association of Economists and Managers of the Balkans - Udekom Balkans, 2018, 310-315
ISBN
978-86-80194-12-7
Skup
4th International Scientific Conference Knowledge Based Sustainable Economic Development (ERAZ 2018)
Mjesto i datum
Sofija, Bugarska, 07.06.2018
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
beneficial owner, tax, evasion, avoidance, money laundering, register
Sažetak
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 person who is the ultimate owner or controls the company for the purpose of obstructing the misuse of legal persons for criminal activities. Similar structures can also be used by individuals to gain the benefit of taxation which they are not otherwise eligible for, using treaty or directive shopping.
Izvorni jezik
Engleski
Znanstvena područja
Pravo
