The Resource Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2

Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2

Label
Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2
Title
Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2
Creator
Subject
Language
eng
Summary
In this two-part article, the authors comment on current trends regarding disclosure mechanisms. Part 1 of this article examined practical difficulties faced in complying with such mechanisms, the purpose and consequences of disclosure mechanisms and important considerations in implementing disclosure mechanisms. This Part 2 examines the reporting of beneficial ownership
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 5 ; p. 237-246
http://library.link/vocab/creatorName
  • Offermanns, R.H.M.J
  • Moniz, R. Botelho
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • disclosure
  • beneficial ownership
  • cooperative compliance
  • ECJ case law
  • FATCA
  • advance tax ruling
  • exchange of information
Label
Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2
Instantiates
Publication
Label
Current trends regarding disclosure mechanisms : reporting ultimate beneficial ownership - part 2
Publication

Library Locations

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      52.37366609999999 4.9336932
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