Beneficial Ownership and Tax Transparency – Implementation and Remaining Challenges : OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors / Organisation for Economic Co-operation and Development
Contributor(s): Resource type: Ressourcentyp: Buch (Online)Book (Online)Language: English Publisher: Paris : OECD Publishing, 2024Description: 1 Online-Ressource (40 p.) ; 21 x 28cmSubject(s): DOI: DOI: 10.1787/f95790b1-enOnline resources: Summary: This report examines the critical role of beneficial ownership transparency in combating tax evasion and illicit financial flows. With reference to the G20 mandates in this area, the report delves into the progress made in implementing the beneficial ownership requirements set out in the standards on transparency and exchange of information for tax purposes. Offering a global perspective, the report assesses the current state of implementation across jurisdictions, analyses the peer review results on effective implementation for Exchange of Information on Request, together with best practices for strengthening beneficial ownership transparency in the global tax landscape. The report also highlights capacity building activities to assist jurisdictions in building robust beneficial ownership frameworks and concludes with possible future directions. This report was prepared by the OECD and Global Forum on Transparency and Exchange of Information for Tax Purposes to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.Other editions: Parallele Sprachausgabe: Bénéficiaires effectifs et transparence fiscale – mise en œuvre et défis restants : Rapport de l’OCDE et du Forum mondial à l’intention des ministres des Finances et des gouverneurs de banque centrale des pays du G20PPN: PPN: 1907003827Package identifier: Produktsigel: ZDB-13-SOC-ebook | ZDB-13-SOCNo physical items for this record