Beneficial ownership transparency of trusts

Publication type
Briefing
Publication
Summary
This policy briefing analyses the existing policy and regulatory framework on the BOT of trusts at an international level, and highlights research and policy recommendations on the issue whilst identifying the gaps for further research. The aim is to help policymakers and those implementing or supporting BOT to think through various issues and approaches toward ensuring the BOT of trusts, as well as to outline considerations for operationalisation by identifying emerging best practice in legal and policy reforms.