European Union - Current Trends Regarding Disclosure Mechanisms: Reporting Ultimate Beneficial Ownership – Part 1
- European Union
- R.H.M.J. Offermanns; R. Botelho Moniz
- European Taxation, 2019 (Volume 59), No 4
- 13 March 2019
In this two-part article, the authors comment on current trends regarding disclosure mechanisms. Part 1 of this article examines practical difficulties faced in complying with such mechanisms, the purpose and consequences of disclosure mechanisms and important considerations in implementing disclosure mechanisms. Part 2, to be published in issue 5 of European Taxation (2019), examines the reporting of beneficial ownership.