摘要
近年来,有关法人和法律安排的受益所有权透明度问题日益成为国际社会关注的热点。本文从介绍国际发展进程和其行动先驱——英国的探索和实践入手,结合我国国内情况进行相关探讨,最后提出政策建议。
For the past few years, transparency on beneficial ownership of legal persons and legal arrangements has become the focus of international community. This article introduces its international development progress and the practice of the UK and then puts forward some suggestions based on China＇s current situation.
出处
《国际税收》
北大核心
2018年第2期43-50,共8页
International Taxation In China
关键词
法人
法律安排
受益所有权
透明度
Legal person
Legal arrangement
Beneficial ownership
Transparency
