Tsirina M.A. International Legal Regulation of the Issues of Transparency and Openness of the Activities of Juridical Persons in the Aspect of Beneficial Ownership

Abstract: The subject of study is the international legal regulation of the issues of transparency and openness of the activities of juridical persons. The article analyzes the international treaties and acts of regional organizations active in this sphere, including the Directive of the European Parliament and of the Council number 2005/60 / EC of 26 October 2005, the European Commission Directive number 2006/70 / EC of 1 August 2006, Recommendations Financial Action Task Force on Money Laundering (FATF), and others. The main attention is paid to the identification of beneficial owners. Disclosure of beneficial ownership serves the purpose of determining the control circuit of juridical persons, to prevent the laundering (legalization) of money, corruption, and ensure tax compliance by the said persons. According to the results of the analysis of the international legal regulation of transparency and openness of the activities of juridical persons the author provides recommendations for improvement of the Russian legislation in this area. The methodological device of this scientific research is made by the general and special methods of scientific knowledge which are successfully approved during basic and applied researches, among which: the formal and logical method including the analysis and synthesis, analogy and comparison; system and structural method; the legalistic; the comparative and legal; method of interpretation of the law, etc.

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