Country Responsibilities:
•
Trustees should be required to hold adequate, accurate
and current BO information about a trust including the
identity of the:
•
Settlor
•
Trustee(s)
•
Protector (if any)
•
Beneficiaries or class of beneficiaries
•
Any other natural person exercising effective control over the
trust
Rec. 25 – Transparency of Trusts & Other Legal
Arrangements