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

Indirect Tax
Indirect Tax Forum 2026 calandar of events banner - updated 30 March.png
ITR set for Indirect Tax Forum 2026 in Amsterdam
The event comes at an important moment for professionals dealing with practical realities related to this practice area
Sam Sholli, June 12 2026
Direct Tax
germany.jpg
A taxing week: the Germans are all at sea over PE
Germany’s dogmatic restriction of third-party investment in tax advisory firms will only serve to slow down innovation and access to justice
Aled Griffiths, June 12 2026
Direct Tax
ireland.jpg
This week in tax: Watchdog warns Ireland over corporate tax spending
The Irish government has been told that it’s spending too much of its corporation tax receipts and should instead focus on running bigger surpluses; plus, the IRS is set to merge tax practitioner offices
Sam Sholli, June 12 2026
Transfer Pricing
HMRC Making Tax Digital
‘Gamechanger’: ICTS system will be boon for HMRC, says Ryan TP principal
A company risks double taxation, penalties and inquiry cost if it submits a form with anomalies under the new system, Asker Ali also tells ITR
Sam Sholli, June 11 2026
Transfer Pricing
Money exchange abroad with business data ai technology. Concept for digital money transfer banking and world economic financial investment trading. 3D illustration banner.
Transfer pricing automation in ERP systems: traps for compliance
Arindam Mitra and Robin Hart examine how aggregate TP rules clash with transaction-level customs rules, creating compliance risks and requiring granular, SKU-level pricing strategies
Arin Mitra, June 11 2026
Direct Tax
KPMG image.jpg
KPMG gears up for hearing amid confidential leaks scandal
The scandal has come just three years after the PwC tax leaks controversy and has prompted KPMG’s Australian chief executive to resign
Sam Sholli, June 10 2026
Direct Tax
r and d - acronym from wooden blocks with letters. background hands on a laptop with blur. business concept.
Capital v revenue in R&D – isolated concerns or a future battleground? Part one
In the first of a two-part series on capital v revenue in R&D, Jayne Stokes explores these key concepts and where UK companies need to tread carefully
Jayne Stokes, June 09 2026
Direct Tax
A&M.jpg
A&M Tax continues Europe push with Sweden launch
Magnus Pantzar is set to join as managing director after spending nearly a decade as EQT’s global head of tax
Sam Sholli, June 08 2026
Direct Tax
Williams-Matt .jpg
Pillar two criticism fair despite filing penalty waiver: BDO tax leader
The OECD’s project was up for debate as Matt Williams spoke to ITR following BDO’s tax strategist survey, which uncovered increased complexity and costs among multinationals
Sam Sholli, June 08 2026
Direct Tax
global-connection-610.jpg
A taxing week: Ryan’s Svalner Atlas deal shows that size does matter
The recent spree of firm mergers and acquisitions proves that geographic scale is the name of the game
Tom Baker, June 05 2026
Gift this article