The Resource CRS and beneficial ownership registers - a call to action

CRS and beneficial ownership registers - a call to action

Label
CRS and beneficial ownership registers - a call to action
Title
CRS and beneficial ownership registers - a call to action
Creator
Subject
Language
eng
Summary
This article looks back and considers the timid positive responses in the campaign for a balanced approach to the issue of transparency. A recent change in the UK tax authorities' Common Reporting Standard (CRS) guidance is a sign of things to come. Campaigners should take comfort from a growing number of court decisions reaffirming the fundamental value of the right to privacy in a democratic society. The same goes for the increasing number of distress signals sent out by data protection authorities, including an opinion released on 2 February 2017 on the proportionality of the EU beneficial ownership registers and a letter dated 12 December 2016 to the EU and the OECD. This article gives a description of the main content of CRS and the EU rules concerning public registers of beneficial ownership and the role of privacy and data protection
Citation source
In: Trusts & trustees. - Oxford. - Vol. 23 (2017), no. 5; p. 496-504
http://library.link/vocab/creatorName
Noseda, F
Geographic coverage
  • European Union
  • International
Language note
English
http://library.link/vocab/subjectName
  • transparency
  • Common Reporting Standard
  • beneficial ownership
  • proportionality
  • taxpayer rights
Label
CRS and beneficial ownership registers - a call to action
Instantiates
Publication
Label
CRS and beneficial ownership registers - a call to action
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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