Toolkit for beneficial ownership and PEP transparency

Abstract

In this article, Nicolaou-Manias and Wu provide an integrated, step-by-step toolkit for regulators to improve the transparency of beneficial ownership and to implement scrutiny tools to combat illicit financial flows by politically exposed persons.

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, WHU – Otto Beisheim School of Management, ESMT Berlin, Goethe University Frankfurt and Carl von Ossietzky University Oldenburg who share the same research agenda.