Beneficial ownership chain and its evaluation arrangement

• Voynarenko, Mykhailo ^[1] ; Hurochkina, Viktoriya ^[2] ; Sushkova, Olena ^[2] ; Yepifanova, Iryna ^[3]
  1. [1] Bohdan Khmelnytsky National University of Cherkasy

     Bohdan Khmelnytsky National University of Cherkasy

     Ucrania

     
  2. [2] University of the State Fiscal Service of Ukraine, Irpin, Ukraine
  3. [3] Vinnytsia National Technical University, Vinnytsia, Ukraine

  Mostrar afiliaciones +
• Localización: Estudios de economía aplicada, ISSN 1133-3197, ISSN-e 1697-5731, Vol. 38, Nº. 4 (The Recent Economic Trends and their Impact on Marketing), 2020 (Ejemplar dedicado a: The Recent Economic Trends and their Impact on Marketing)
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • This paper presents a beneficial ownership chain. Nowadays international environment, there is an intensification of the movement of financial flows, which is inextricably linked to the checks on persons of business owners by the Controlling Authorities. Applying an effective valuation methodology and the availability of interconnected databases on corporate ownership becomes the only way to ensure the prosperity of business law and the ultimate beneficiary. Authors of the article consider the theoretical foundations of the conceptual framework of the final beneficial owner, which is a key link in the chain of ownership. The specification of the beneficial ownership chain and the methodology for calculating the beneficial property index are explained, and it proves the existence or absence of the final beneficiary.