نوع مقاله : مقاله پژوهشی
نویسندگان
دانشگاه شهید بهشتی
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Although identifying beneficial owners applies generally across all commercial entities, this research specifically focuses on mining companies due to their unique structural and governance vulnerabilities. Because these operations are inextricably linked to vast national wealth, extractive industries frequently exploit shell companies and complex ownership structures to conceal ultimate owners. This fosters tax evasion, illicit resource siphoning, and systemic corruption. Consequently, ownership transparency in the mining sector is distinctly critical. The core challenge involves preventing corporate principles—such as limited liability and independent legal personality—from serving as safe shields for controlling individuals, thereby underscoring the legal imperative to unmask hidden owners.
Using a descriptive-analytical and comparative methodology, this study examines frameworks established by international organizations (e.g., FATF and EITI) and selected jurisdictions, contrasting them with the Iranian legal system. Findings reveal that pioneering nations effectively curb covert networks by lowering disclosure thresholds and implementing public registries. Conversely, despite recognizing concepts like the "actual owner," Iran's regulatory framework continues to grapple with legislative lacunae and deeply nested cross-shareholding structures within the mining sector.
Therefore, this research advocates integrating beneficial ownership definitions and disclosure obligations directly into sector-specific mining legislation. Furthermore, it recommends lowering disclosure thresholds commensurate with industry risks, establishing a centralized ownership registry, and utilizing data cross-referencing to trace ownership chains and enforce deterrent sanctions.
کلیدواژهها [English]
)