The European Union puts more effort on combating tax evasion and tax driven corporate structures. With the implementation of the 4th AML directive a new step forward was made - the introduction of the UBO register. However this EU-wide initiative may not serve its purpose.
Relationship between the United States and Iran in the past decades was complicated. One of the reasons was Iranian nuclear program, however the historic deal which was concluded in 2015 might get cancelled. In this article we will analyze this agreement in a broader scope.