Using blockchain for transparent beneficial ownership registers

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Cookies Settings

Using blockchain for transparent beneficial ownership registers

May 30 2017
blockchain

The OECD and the Financial Action Task Force (FATF) are considering how to improve implementation of the international standards on transparency, including on the availability of beneficial ownership information and its international exchange. Julia de Jong, Alexander Meyer, and Jeffrey Owens of the Global Tax Policy Centre at the Institute of Austrian and International Tax Law within the Vienna University of Economics and Business explore how blockchain technology could be used to achieve this goal.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

PolandPortugalPhilippinesQatarUnited StatesOmanParaguayPeruPakistanPanamaSloveniaArmeniaSouth AfricaSingaporeAntigua and BarbudaSlovak RepublicArgentinaAustraliaRomaniaAlbaniaRussiaAngolaSerbiaAlgeriaSan MarinoSaudi ArabiaAndorraMonacoMauritiusMexicoMoroccoMongoliaMontenegroMaltaMalaysiaNigeriaNetherlands AntillesNew ZealandFeatureNorwayMyanmarNetherlandsMozambiqueLatviaKuwaitLaosLithuaniaLuxembourgLebanonLiechtensteinKenyaKosovoIsraelItalyIsle of ManJerseyJordanJamaicaJapanKazakhstanGlobalNorth MacedoniaGibraltarGreeceGeorgiaGermanyGuernseyGulf Cooperation CouncilGreenlandGuatemalaHong Kong SARIndiaIndonesiaHungaryIcelandIrelandIranIraqCubaCuraçaoChileChadCosta RicaCroatiaChinaColombiaCompliance ManagementFranceDenmarkEcuadorCyprusCzech RepublicEuropean UnionFinlandEgyptEstoniaTunisiaBelizeTanzaniaBarbadosThailandBelgiumAustriaSpainSri LankaAzerbaijanSouth KoreaSwitzerlandBahrainBangladeshTaiwanSwedenBahamasVenezuelaCanadaVietnamCayman IslandsBoliviaUgandaBosnia and HerzegovinaTurkeyUnited Arab EmiratesBermudaBulgariaCambodiaUruguayUnited KingdomBrazilUkraineBritish Virgin IslandsITR MagazineJune 2017AfricaAsia-PacificEuropeLatin America and Caribbean Middle EastCentral America
more across site & shared bottom lb ros

More from across our site

Direct Tax
kpmg.jpg
KPMG UK partners paid more than EY and PwC counterparts
Overall revenues for the combined UK and Swiss firm inched up 2% to £3.6 billion despite a ‘challenging market’
Sam Sholli, January 29 2026
Direct Tax
India Mauritius
Tiger Global analysis part 1: TRCs not sufficient proof of residency
In the first of a two-part series, experts from Khaitan & Co dissect a highly anticipated Indian Supreme Court ruling that marks a decisive shift in India’s international tax jurisprudence
Sanjay Sanghvi, January 29 2026
Transfer Pricing
brazil-4803308.jpg
Brazil’s updated TP profile represents full arm’s-length principle alignment: advisers
The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights 'significant concerns'
Sam Sholli, January 28 2026
Direct Tax
Stamp duty
How Libya’s stamp duty is the gatekeeper investors often miss
Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi
Salaheddin El Busefi , January 28 2026
Direct Tax
Business process management and workflow automation diagram with
Common pitfalls in tax automation: what CFOs need to know
Eugena Cerny shares hard-earned lessons from tax automation projects and explains how to navigate internal roadblocks and miscommunications
Eugena Cerny, January 27 2026
Direct Tax
india.jpg
Can virtual services create a service PE? Analysing Indian litigation
The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence
Sameer Sharma, January 26 2026
Direct Tax
andrew leigh.jpg
PwC scandal reminds all tax firms of their duties, says minister
Australian government minister Andrew Leigh reflects on the fallout of the scandal three years on and looks ahead to regulatory changes
Tom Ravlic, January 26 2026
Indirect Tax
President Trump
A taxing week: Trump’s Greenland threats reiterate potency of tariffs
The US president’s threats expose how one superpower can subjugate other countries using tariffs as an economic weapon
Sam Sholli, January 23 2026
Direct Tax
Trump
This week in tax: Donald Trump walks back tariff threat following Greenland turbulence
The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority
Sam Sholli, January 23 2026
Direct Tax
Emmanuel Manda.jpg
Musa Dudhia & Co partner on boxing his way to success
Emmanuel Manda tells ITR about early morning boxing, working on Zambia’s only refinery, and what makes tax cool
January 22 2026
Gift this article