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dc.titleBuilding Effective Beneficial Ownership Frameworks: A Joint Global Forum and IDB Toolkit. Second Edition
dc.contributor.authorPerraud, Gaël
dc.contributor.authorManatta, Zayda
dc.contributor.authorPineda, Emilio
dc.contributor.authorArisi, Diego
dc.contributor.orgunitInnovation in Citizen Services Division
dc.contributor.orgunitInstitutions for Development Sector
dc.coverageLatin America
dc.coverageThe Caribbean
dc.date.available2025-03-05T00:03:00
dc.date.issue2025-03-05T00:03:00
dc.description.abstractThe availability of beneficial ownership information on legal persons and arrangements (legal entities) is a key requirement of tax transparency and a key instrument in the fight against tax evasion and other financial and serious crimes, such as corruption, money laundering, and terrorist financing. The document focuses on various approaches to ensure the availability of beneficial ownership information in line with the tax transparency standards and offers practical suggestions to be taken into account when considering various policy options. It lists points that jurisdictions should examine when adapting their legislation and regulations to comply with the beneficial ownership standard. This should provide jurisdictions with relevant inputs to carry out their own internal assessment of the most suited methods for implementation, taking into account their unique legal, policy, and operational frameworks.
dc.format.extent102
dc.identifier.doihttp://dx.doi.org/10.18235/0013438
dc.identifier.urlhttps://publications.iadb.org/publications/english/document/Building-Effective-Beneficial-Ownership-Frameworks-A-Joint-Global-Forum-and-IDB-Toolkit.-Second-Edition.pdf
dc.language.isoen
dc.publisherInter-American Development Bank
dc.subjectTaxation
dc.subjectTax Evasion
dc.subjectTrust
dc.subjectTransparency and Anticorruption
dc.subjectFinance
dc.subjectMoney Laundering
dc.subjectKnowledge
dc.subjectRegulation
dc.subject.jelcodeN46 - Latin America • Caribbean
dc.subject.keywordstaxation;Tax evasion;Trust;financial inclusion
idb.identifier.pubnumberIDB-MG-01223
idb.operationRG-T4356
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