ISSUES OF LIABILITY OF OWNERS OF A LEGAL ENTITY AND ACTUAL WAYS TO SOLVE THEM

The present article analyzes the regulation of the liability of owners of legal entities (participants, shareholders), as well as their managing bodies for making managerial decisions taking into account the common objective of the activity. The article touches upon the issues of beneficial ownership and the concept of the beneficial owner of business in consideration to the latest amendments to the current national legislation, as well as in international norms of law. A separate part of the work is devoted to the latest tendencies in judicial practice, which follows the doctrine of doctrine of lifting the corporate veil as well as to possible means of disclosing information about available assets abroad with due regard for the provisions of foreign legislation.

civil responsibility, insolvency, bankruptcy, business, owners of business, doctrine of lifting the corporate veil, responsibility of the corporate bodies, automatic exchange of the information, international assets, beneficiary, beneficial owner, recommendations of the FATF.

Garaschuk O. A. Issues of liability of owners of a legal entity and actual ways to solve them // Business. Education. Law. 2017. No. 4 (41). P. 318–322.