Evaluations on the Current Amendments in the Turkish Commercial Code Regarding Bearer Shares Within the Framework of Recommendation 24 of Financial Action Task Force (FATF)

IF 0.5 Q3 LAW
Ufuk Tekin, İsmail Kirca
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引用次数: 0

Abstract

Turkey is one of the Financial Action Task Force (FATF) member countries and has been evaluated from various perspectives in line with its Recommendations. The 24th Recommendation in force as of 2022 is related to transparency and beneficial ownership of legal persons. In this recommendation, it is stated that countries should prevent bearer shares from being used for money laundering and terrorist financing. In the Mutual Evaluation Report (MER) (https://www.fatf gafi.org/media/fatf/documents/reports/mer4/Mutual-Evaluation-Report-Turkey-2019.pdf, page 205 (accessed 20 April 2022)) of 2019, Turkey has been criticized that bearer shares are suitable for use for terrorist financing and money laundering. In order to eliminate these criticisms and to prevent the use of bearer shares for terrorist financing and money laundering, Turkey has made some changes in the Turkish Commercial Code (TCC) with Code No. 7262 on 31 December 2020, to be entered into force as of 1 April 2021. In this article, first of all, the situation before these changes in Turkish law will be explained, and then information will be given about these amendments. Finally, considering the last report of FATF on Turkey dated 2021, the current situation regarding bearer shares will be discussed. bearer shares, beneficial ownership
在金融行动特别工作组(FATF)建议24框架内对土耳其《商法典》关于无记名股票的现行修正案的评估
土耳其是金融行动特别工作组(FATF)成员国之一,并根据其建议从不同角度进行了评估。截至2022年生效的第24条建议涉及法人的透明度和实益所有权。该建议指出,各国应防止无记名股票被用于洗钱和资助恐怖主义。在相互评估报告(MER)中(https://www.fatfgafi.org/media/fatf/documents/reports/mer4/Mutual-Evaluation-Report-Turkey-2019.pdf,第205页(2022年4月20日访问),土耳其被批评无记名股票适合用于恐怖融资和洗钱。为了消除这些批评,并防止将无记名股票用于恐怖融资和洗钱,土耳其对《土耳其商法典》进行了一些修改,编号为7262,于2020年12月31日生效,自2021年4月1日起生效。在这篇文章中,首先将解释土耳其法律发生这些变化之前的情况,然后将提供有关这些修正案的信息。最后,考虑到FATF 2021年关于土耳其的最后一份报告,将讨论无记名股票的现状
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
自引率
33.30%
发文量
23
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