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European Union - Current Trends Regarding Disclosure Mechanisms: Reporting Ultimate Beneficial Ownership – Part 2

Country:
European Union
Author:
R.H.M.J. Offermanns; R. Botelho Moniz
Issue:
European Taxation, 2019 (Volume 59), No 5
Published:
17 April 2019
In this two-part article, the authors comment on current trends regarding disclosure mechanisms. Part 1 of this article, published in issue 4 of European Taxation (2019), examined practical difficulties faced in complying with such mechanisms, the purpose and consequences of disclosure mechanisms and important considerations in implementing disclosure mechanisms. Part 2 examines the reporting of beneficial ownership.
 
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