Using distributed ledger technologies to improve and maximize the collection of property taxes

Abstract

Transparency regarding the beneficial ownership of legal entities means disclosing information on the true, natural, or human owners of all corporations and other legal entities. Concealment of beneficial ownership is a significant vulnerability for illicit financial flows (IFFs) — such as tax evasion, money laundering, terror financing, and corruption. Schemes designed to obscure beneficial ownership, including ownership by politically exposed persons (PEPs), often employ a “hide in plain sight” strategy, leveraging global trade and commercial infrastructures to appear legitimate. Many of the tools exploited in the process are designed to encourage business growth and development, such as limited liability corporations and nominee directorship services.

Beteiligte Institutionen

Die Hauptstandorte vom TRR 266 sind die Universität Paderborn (Sprecherhochschule), die HU Berlin und die Universität Mannheim. Alle drei Standorte sind seit vielen Jahren Zentren für Rechnungswesen- und Steuerforschung. Hinzu kommen Wissenschaftler der LMU München, der Frankfurt School of Finance and Management, der WHU – Otto Beisheim School of Management, der ESMT Berlin, der Goethe-Universität Frankfurt und der Carl von Ossietzky Universität Oldenburg, die die gleiche Forschungsagenda verfolgen.