Abstract

ARANGO, Andrés Pretelt. The beneficial owner legal arrangement as a response to fraudulent anonymity. Iuris Dictio [online]. 2020, n.26, pp.79-91. ISSN 2528-7834.  https://doi.org/10.18272/iu.v26i26.1847.

This paper describes the need to identify beneficial ownership for tax transparency purposes and its legal historical developments within International Law; in addition to the positive impact of the legal concept of beneficial owner as a way to maintain an ethical reference for the community. On the other hand, the beneficial owner, as a figure developed by the FATF in the fight against money laundering and terrorist financing, has been adapted for tax purposes as a normative response to tax evaders and other offenders of the law, who in general try to maintain anonymity to make difficult the activity of tax control by the authority. However, there are several issues that must be resolved in the relationship between the taxpayer and the State; as well as between the investor and the legal representative of the legal entity and of the legal arrangement. All those mentioned have different positions and doubts regarding the implementation in Ecuador and at the regional level of the standards that surround the beneficial owner, some of them are dealt with in this paper.

Keywords : Beneficial owner; tax evasion; Global Forum; FATF; OECD; tax transparency.

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