LEADER 03115oam 22007335 450 001 9910965253803321 005 20240509101513.0 010 $a9786612657467 010 $a9781282657465 010 $a1282657461 010 $a9780821383339 010 $a0821383337 024 7 $a10.1596/978-0-8213-8249-3 035 $a(CKB)2560000000014530 035 $a(EBL)589775 035 $a(OCoLC)811492897 035 $a(SSID)ssj0000410074 035 $a(PQKBManifestationID)11260736 035 $a(PQKBTitleCode)TC0000410074 035 $a(PQKBWorkID)10349233 035 $a(PQKB)11740957 035 $a(MiAaPQ)EBC589775 035 $a(Au-PeEL)EBL589775 035 $a(CaPaEBR)ebr10386274 035 $a(CaONFJC)MIL265746 035 $a(The World Bank)2010282639 035 $a(US-djbf)16462689 035 $a(Perlego)1483995 035 $a(EXLCZ)992560000000014530 100 $a20100916d2010 uf 0 101 0 $aeng 135 $aurcn||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 00$aPolitically exposed persons : $epreventive measures for the banking sector /$fTheodore S. Greenberg ... [and others] 205 $a1st ed. 210 1$aWashington, D.C. :$cWorld Bank,$dc2010. 215 $axviii, 103 pages $cillustrations ;$d26 cm 225 0 $aStolen asset recovery (StAR) initiative 300 $aIncludes index. 311 08$a9780821382493 311 08$a0821382497 320 $aIncludes bibliographical references and index. 327 $apt. 1. Introduction and general observations -- pt. 2. Implementation of international standards on PEPs by banks and regulatory authorities -- pt. 3. Role of regulatory authorities and the financial intelligence unit -- pt. 4. National cooperation, training, and resources. 330 $aIn recent years, the revelations of grand corruption and the scale of the plunder of state assets has led to greater scrutiny of financial relationships with politically exposed persons (PEPs) and potential money laundering risks associated with these customers. PEPs-individuals who are or have been entrusted with prominent public functions, their family members, and close associates-represent a greater risk because of the possibility that such individuals may abuse their position and influence to accept and extort bribes and misappropriate state assets. Implementation of an effective PEPs reg 410 0$aWorld Bank e-Library. 606 $aMoney laundering$xPrevention 606 $aFinancial institutions$xCorrupt practices 606 $aPolitical corruption 615 0$aMoney laundering$xPrevention. 615 0$aFinancial institutions$xCorrupt practices. 615 0$aPolitical corruption. 676 $a364.16/8 700 $aGreenberg$b Theodore S$01808689 701 $aGreenberg$b Theodore S$01808689 712 02$aStolen Asset Recovery Initiative. 801 0$bDLC 801 1$bDLC 801 2$bDLC 906 $aBOOK 912 $a9910965253803321 996 $aPolitically exposed persons$94359075 997 $aUNINA LEADER 02440nam 22003373 450 001 9911011342303321 005 20250625132953.0 010 $a9076078858 010 $a9789076078854 035 $a(EXLCZ)9939262472500041 100 $a20230627d2005 uy 0 101 0 $aeng 135 $aurcnu|||||||| 200 10$aTaxation of cross-border partnerships $edouble tax relief in hybrid and reverse hybrid situations /$fJesper Barenfeld 210 $aAmsterdam $cIBFD$d2005 215 $axxii, 406 s. $cill. ;$d24 cm 225 1 $aDoctoral series ;$v9. 225 1 $aDoctoral series,$x1570-7164 ;$v9. 300 $a"Thesis submitted to Jönköping International Business School, Sweden, in fulfillment of the requirements for the degree of Doctor of Laws.". 300 $a"NUR 826"--T.p. verso. 320 $aIncludes bibliographical references (p. 377-405). 330 $aSummary:International juridical double taxation constitutes a significant obstacle for the development of cross-border business activities. Even though this problem has been combated for decades, many difficulties are yet to be conquered. This book deals with problems regarding international double taxation in cross-border partnership structures. The heterogeneity of these business vehicles constitutes a challenging factor for countries' legislation on foreign-entity classification. As these regimes typically disregard the tax treatment of foreign entities for domestic tax purposes, cross-border partnerships often face the risk of being treated as taxable persons in one country but as transparent in another (so-called "asymmetrical situations"). International double taxation arising in asymmetrical situations fits badly into countries' regimes for double-tax relief. As a result, there is a considerable risk that international double taxation arising in asymmetrical situations is not appropriately relieved. In addition to identifying and analysing the reasons for these problems, this book presents potential approaches on how to deal with them de lege ferenda (what the law ought to be, as opposed to what the law is) 410 0$aDoctoral series ;$v9. 606 $aDouble taxation 606 $aPartnership$xTaxation 615 4$aDouble taxation. 615 4$aPartnership$xTaxation. 701 $aBarenfeld$b Jesper$0629845 912 $a9911011342303321 996 $aTaxation of cross-border partnerships$91225446 997 $aUNINA