Detection of Anonymous Participants of Shares Transaction
doc. Ing. Jaroslav Brada, Dr., University of Finance and Administration, Department of Finance
The paper describes the methods used to conceal true owners of assets and methods to conceal parties of property transfers which using stock or similar types of financial instruments or stock companies or similar types of companies. Presented paper explains topics of powers of attorney and describes procedures to help law enforcement authorities in criminal proceedings and judicial experts to detect the true owners of properties.
Key words: Tax heaven, crimes profit legalization, off-shore companies, power attorney.