латвия : оффшоры : новости

Законопроект о прозрачности владения американскими компаниями



carllevin2 Очередная инициатива от сенатора США Карла Левина (человека, сделавшего себе имя на борьбе с офшорами). На сей раз направлена на внутренние американские компании, чтобы их не использовали для уклонения от уплаты налогов, отмывания денег и прочих ужасов.

Законопроект называется Incorporation Transparency and Law Enforcement Assistance Act. По-русски: Закон о прозрачности учреждения компаний.

В США сейчас зарегистрировать компанию даже проще, чем на каких-нибудь офшорных островах. Практически все офшоры ввели практику «знай своего клиента» и при регистрации требуют полную due diligence. Однако в США регистраторы не обязаны знать, для кого они регистрируют компании.

Товарищ Левин нагуглил в интернете предложения по регистрации американских компаний для использования наряду с офшорными, ужаснулся от количества таких предложений, и, вот, результат.

The Incorporation Transparency and Law Enforcement Assistance Act would:

* Require the states to obtain a list of the beneficial owners of each corporation or limited liability company (LLC) formed under their laws, ensure this information is updated annually, and provide the information to civil or criminal law enforcement upon receipt of a subpoena or summons.
* Require corporations and LLCs with non-US beneficial owners to provide a certification from an in-state formation agent that the agent has verified the identity of those owners.
* Establish civil and criminal penalties under federal law for persons who knowingly provide false beneficial ownership information or intentionally fail to provide required beneficial ownership information to a state.
* Provide exemptions for certain corporations, including publicly traded corporations and the corporations and LLCs they form, since the Securities and Exchange Commission already oversees them; and corporations which a state has determined, with concurrence from the Homeland Security and Justice Departments, should be exempt because requiring beneficial ownership information from them would not serve the public interest or assist law enforcement.
* Authorize states to use an existing DHS grant program, and authorize DHS to use already appropriated funds, to meet the requirements of this Act.
* Clarify that nothing in the Act authorizes DHS to withhold funds from a state for failing to comply with the beneficial ownership requirements.
* Require a GAO report by 2013 identifying which states are not in compliance so that a future Congress can determine at that time what steps to take.
* Give the states until October 2012 to require beneficial ownership information for the corporations and LLCs formed under their laws.
* Require the Treasury Secretary to issue a rule requiring formation agents to establish anti-money laundering programs to ensure they are not forming US corporations or other entities for criminals or other suspect persons.
* Require the GAO to complete a study of state beneficial ownership information requirements for in-state partnerships and trusts.