FATF：2024年行动特别工作组-实益所有权与法律关系的透明度报告（英文版）

Express1 trusts and similar legal arrangements are generally formed for essential and legitimate purposes. However, to prevent cases where these legal arrangements may be abused by criminals that manage to circumvent anti-money laundering and counter-terrorist financing (AML/CFT) measures, the ability adequately and effectively identify the beneficial owners of these arrangements is key. 2. Countries should assess the money laundering and terrorist financing (ML/TF) risks of misuse of legal a