Beneficial Ownership Chain And Its Evaluation Arrangement
DOI:
https://doi.org/10.25115/eea.v38i4.3991Keywords:
Beneficiary, beneficial ownership chain, beneficial ownership structure management, ownership targeting, BEPSAgencies:
University of the State Fiscal Service of Ukraine, research work «Entrepreneurship in the era of global transformations, Challenges and Prospects» (the state registration number №0119U000718)Abstract
This paper presents a beneficial ownership chain. Nowadays international environment, there is an intensification of the movement of financial flows, which is inextricably linked to the checks on persons of business owners by the Controlling Authorities. Applying an effective valuation methodology and the availability of interconnected databases on corporate ownership becomes the only way to ensure the prosperity of business law and the ultimate beneficiary. Authors of the article consider the theoretical foundations of the conceptual framework of the final beneficial owner, which is a key link in the chain of ownership. The specification of the beneficial ownership chain and the methodology for calculating the beneficial property index are explained, and it proves the existence or absence of the final beneficiary.
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