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

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.