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  2. A first round of reviews was conducted for all member jurisdictions and jurisdictions relevant to the work of the Forum, and ended in 2016. Then, the 2010 Terms of Reference used to conduct the reviews were strengthened to integrate new principles, such as the availability of beneficial ownership information, and became the 2016 Terms of ...

  3. Beneficial ownership - Wikipedia

    en.wikipedia.org/wiki/Beneficial_ownership

    Beneficial owners hold specific property rights ("use and title") in equity belong to a person even though legal title of the property belongs to another person. Beneficial owner is subject to a state's statutory laws regulating interest or title transfer. [2] This often relates where the legal title owner has implied trustee duties to the ...

  4. Tax haven - Wikipedia

    en.wikipedia.org/wiki/Tax_haven

    Download as PDF; Printable version ... the Conduit OFCs), and the Cayman ... of European and national legislation on beneficial ownership transparency, as reported by ...

  5. Beneficial Ownership Information Reporting for Businesses - AOL

    www.aol.com/beneficial-ownership-information...

    The Corporate Transparency Act (CTA), aimed at combating illicit financial activity, went into effect on January 1, 2024.Under the act, small businesses across the United States need to file ...

  6. Shell corporation - Wikipedia

    en.wikipedia.org/wiki/Shell_corporation

    A shell corporation is a company or corporation with no significant assets or operations often formed to obtain financing before beginning business. Shell companies were primarily vehicles for lawfully hiding the identity of their beneficial owners, and this is still the defining feature of shell companies due to the loopholes in the global corporate transparency initiatives. [1]

  7. Cayman Islands company law - Wikipedia

    en.wikipedia.org/wiki/Cayman_Islands_company_law

    The Cayman Islands is a leading financial services centre.. Cayman Islands company law is primarily codified in the Companies Law (2018 Revision) and the Limited Liability Companies Law, 2016, [1] and to a lesser extent in the Securities and Investment Business Law (2015 Revision).

  8. Law of the Cayman Islands - Wikipedia

    en.wikipedia.org/wiki/Law_of_the_Cayman_Islands

    The law of the Cayman Islands is a combination of common law and statute, and is based heavily upon English law. Law in the Cayman Islands tends to be a combination of the very old and the very new. As a leading offshore financial centre , the Cayman Islands has extremely modern statutes dealing with company law , insolvency , banking law ...

  9. Cayman Islands Gazette - Wikipedia

    en.wikipedia.org/wiki/Cayman_Islands_Gazette

    The Cayman Islands Gazette, sometimes referred to as The Gazette, [1] is the government gazette [2] of the Cayman Islands, [3] published by the Government Information Service fortnightly on alternate Mondays, and on other occasions as ordered by the Governor.