UDC 34 Russian Library and Bibliographic Classification 67

ON DISCLOSURE OF INFORMATION ABOUT BENEFICIARIES OF TRUSTS AND OFFSHORE COMPANIES: THE CURRENT STATUS AND PERSPECTIVES

Published в Journal of Foreign Legislation and Comparative Law · Volume 4, Issue 2, 2018 · Pages 1–1 · Rubrics: CIVIL, ENTREPRENEURIAL, FAMILY LAW, PRIVATE INTERNATIONAL LAW
DOI 10.12737/art.2018.2.12
Received: 19.04.2018 Accepted: 20.04.2018 Published: 20.04.2018
Avtor issleduet trebovaniya mezhdunarodnogo i nacional'nogo prava k raskrytiyu informacii o beneficiarah ofshornyh kompaniy i trastov. Eti voprosy aktual'ny v svyazi s deystvuyuschim v Rossii i vo vsem mire zakonodatel'stvom po protivodeystviyu legalizacii (otmyvaniyu) dohodov, poluchennyh prestupnym putem, a takzhe zakonodatel'stvom o kontroliruemyh inostrannyh kompaniyah, kotoroe trebuet raskrytiya informacii o beneficiarah kompaniy i trastov. V nastoyaschee vremya poluchenie informacii o beneficiarah ofshornyh kompaniy i trastov stalo vozmozhno na osnovanii mehanizmov po mezhdunarodnomu obmenu finansovoy informaciey v ramkah OESR/G20. Zakonodatel'stvo ofshornyh yurisdikciy stanovitsya vse menee tolerantnym po otnosheniyu k beneficiaram ofshornyh kompaniy i trastov, pozvolyaya pri opredelennyh usloviyah predostavlyat' sootvetstvuyuschuyu informaciyu rossiyskim nalogovym organam po ih zaprosam. Segodnya slozhno predugadat', v kakoy stepeni soglasheniya ob obmene informaciey po nalogovym voprosam (CRS MCCA i dr.) mogut byt' ispol'zovany pri razreshenii grazhdansko-pravovyh sporov v rossiyskih sudah. Poetomu pri rassmotrenii chastnopravovyh del v sudah zainteresovannye lica vprave ispol'zovat' dostup k informacii o beneficiarah i ih imuschestvu soglasno nacional'nomu pravu ofshornyh yurisdikciy. Rech' idet o sudebnom poryadke polucheniya informacii o beneficiare, v tom chisle v rezul'tate primeneniya mestnymi sudami obespechitel'nyh mer v vide sudebnogo prikaza. Zaimstvovanie rossiyskimi sudami processual'nogo instituta raskrytiya dokazatel'stv, kotoryy pozvolyaet dobrosovestnomu istcu poluchit' dostup k neobhodimym dokazatel'stvam, — odna iz tendenciy ustanovleniya lichnosti beneficiara v rossiyskoy sudebnoy praktike. Odnako dannyy poryadok yavlyaetsya zatrudnitel'nym i dorogostoyaschim. Bolee effektivnym sredstvom ustanovleniya aktivov beneficiarov mozhet posluzhit' razrabotka sootvetstvuyuschih pravil v forme mezhdunarodnogo «instrumenta» (soglashenie, konvenciya, standart i proch.) o publichnyh reestrah beneficiarov kompaniy, fondov i trastov v ramkah OESR, FATF i G20 i prinuzhdenie ofshornyh yurisdikciy k implementacii sootvetstvuyuschih norm. Pod davleniem mezhdunarodnogo soobschestva ryad ofshornyh yurisdikciy pristupili k sozdaniyu reestrov beneficiarov, pravda, poka nepublichnyh.
trast beneficiarnyy vladelec yuridicheskiy sobstvennik konfidencial'nost' avtomaticheskiy obmen BEPS kontroliruemye inostrannye kompanii ofshornye yurisdikcii zakonnyy interes reestr beneficiarov prikaz o raskrytii informacii finansovye organizacii derzhateli schetov nerezident nominal'nyy servis

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