(ii.1) where the trust is an alter ego trust or a joint spousal or common-law partner trust and the death or later death, as the case may be, referred to in subparagraph (4)(a)(iv) has not occurred before the end of the year, such part of the amount that, but for this subsection and subsections (12), 12(10.2) and 107(4), would be its income as became payable in the year to a beneficiary (other than a taxpayer, spouse or common-law partner referred to in clause (4)(a)(iv)(A), (B) or (C)) or was included under subsection 105(2) in compu ...[+++]ting the income of a beneficiary (other than such a taxpayer, spouse or common-law partner),

For privacy reasons, access to information in relation to trusts not engaged in economic activities (e.g. family trusts set up to finance studies) will only be granted to persons and organisations that can demonstrate a legitimate interest.

1b. Regarding trusts or other types of legal entities and arrangements, existing or future, with a similar structure or function, the information shall include the identity of the settlor, of the trustee(s), of the protector (if relevant), of the beneficiaries or class of beneficiaries, and of any other natural person exercising effective control over the trust.

1. Member States shall ensure that companies and other entities having legal personality, including trusts or entities with a similar structure or function to trusts, foundations, holdings and all other similar, in terms of structure or function, existing or future legal arrangements established or incorporated within their territory, or governed under their law obtain, hold and transmit to a public central register, commercial register or companies register within their territory adequate, accurate, current and up-to-date information on them and on their beneficial ownership, at the moment of establishment as well as any changes thereof ...[+++].

(iiia) for trusts, the identity of the settlor, trustee(s), the protector (if any), the beneficiary or class of beneficiaries and any other natural person exercising ultimate effective control over the trust (including through a chain of control or ownership);

9. Notes that tax evasion and money laundering are facilitated by Trust and Company Service Providers (TCSP), as they enable the establishment of structures that render the beneficial owners unaccountable for their actions and obligations, including to tax authorities, to creditors and to the victims of human rights violations; takes the view that TCSPs should be required to carry out due diligence in accurately establishing beneficial ownership information under anti-money laundering rules; considers also that companies should only be allowed to incorporate in a jurisdiction if they have ...[+++] meaningful economic substance within that jurisdiction (for example, staff and sales);