Transparência do Beneficiário Efetivo: Conquistas e Desafios na Prevenção da Corrupção e dos Abusos Fiscais (Transparency on Beneficial Ownership: Achievements and Challenges in the Prevention of Corruption and Tax Abuse)

Portuguese Abstract: O presente estudo visa discorrer sobre a necessidade da transparencia do beneficiario efetivo das empresas e arranjos legais e sua importância no combate a corrupcao e aos abusos fiscais. Discute- -se o conceito de beneficiario efetivo e o risco de opacidade e secretismo, em particular face as recentes revelacoes dos Panama Papers e dos Paradise Papers. As conquistas normativas no tocante a evidenciacao do beneficiario efetivo sao expostas desde a sua genealogia, nos acordos e convencoes internacionais ate a sua concretizacao no direito interno de Portugal e Brasil. Sao identificados os principais desafios no tema, tais como: i) a constituicao de registros centrais de beneficiarios efetivos abertos, ii) a implementacao de mecanismos automaticos de troca de informacoes de beneficiarios efetivos, iii) a exigencia de padronizacao e verificacao dessas informacoes, e iv) o compromisso sincero dos governos em prol da divulgacao dessas informacoes e do acesso por potenciais interessados no combate aos delitos perpetrados mediante o uso de empresas sem beneficiario efetivo identificado. English Abstract: The present study aims to review on the transparency of the beneficial ownership of companies and legal arrangements and their importance in combating corruption and tax abuses. The concept of beneficial ownership and the risk of opacity and secrecy is discussed, particularly in view of the recent revelations from the Panama papers and Paradise papers. Normative achievements regarding the evidence of the beneficial owner against corruption are exposed from their genealogy, international agreements and conventions until their implementation in the domestic law in Portugal and Brazil. The main challenges in the theme are identified, namely: i) the establishment of open central registers of beneficial ownership, ii) the implementation of automatic mechanisms for the exchange of information of beneficial ownership, iii) the requirement of standardization and verification of this information, and iv) the committed and proactive stance of the governments for the dissemination and access of this information to potential interested in combating the offences perpetrated by the use of anonymous companies.