Guidance on Beneficial Ownership of Legal Persons

10/03/2023 - FATF

Corporate vehicles such as companies, trusts, foundations, partnerships, and other types of legal persons and arrangements conduct a wide variety of commercial and entrepreneurial activities. Despite the essential and legitimate role that corporate vehicles play in the global economy, their unique legal status also lends them to be used in complex schemes designed to conceal the true beneficial owners (...)

For more informations : https://www.fatf-gafi.org/en/publications/Fatfrecommendations/Guidance-Beneficial-Ownership-Legal-Persons.html