MONEY LAUNDERING, PUBLIC BENEFICIAL OWNERSHIP REGISTERS AND THE BRITISH OVERSEAS TERRITORIES: THE IMPACT OF THE SANCTIONS AND MONEY LAUNDERING ACT 2018 (UK)

The revelations from the Panama Papers have highlighted the potential use of off-shore shell and shelf companies based in the British Overseas Territories and Crown Dependencies to facilitate money laundering, tax evasion, the financing of terrorism and other serious and organised crime. The use of...

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Published in:Denning law journal 2018-12, Vol.30 (1), p.185-202
Main Author: Hatchard, John
Format: Article
Language:English
Subjects:
Colonies & territories
Money laundering
Sanctions
Scandals
Tax evasion
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description The revelations from the Panama Papers have highlighted the potential use of off-shore shell and shelf companies based in the British Overseas Territories and Crown Dependencies to facilitate money laundering, tax evasion, the financing of terrorism and other serious and organised crime. The use of such companies has enabled the natural person(s) who ultimately owned or controlled the company to remain concealed behind a nominee director(s) and nominee shareholder(s). This has led to international interest and pressure to increase the transparency in the beneficial ownership of such companies.   
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subjects Colonies & territories
Money laundering
Sanctions
Scandals
Tax evasion
title MONEY LAUNDERING, PUBLIC BENEFICIAL OWNERSHIP REGISTERS AND THE BRITISH OVERSEAS TERRITORIES: THE IMPACT OF THE SANCTIONS AND MONEY LAUNDERING ACT 2018 (UK)
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