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最近在处理一个新客户的入职，又遇到了离岸结构常见的麻烦。具体来说，就是当一个信托在比如英属维尔京群岛或开曼群岛注册，然后这个信托持有各种私人实体的权益，而这些实体最终持有实际资产或运营业务。
我的问题是，对于KYC/AML，你们在穿透这些层级时，实际操作方法是什么？我们这里谈论的是识别最终受益人（UBO）。文件可能非常详尽，有时甚至是故意模糊的。除了与司法管辖区本身相关的标准“国家风险”之外，你们还会关注哪些常见的危险信号？是否有特定类型的信托条款或公司决议会给你们敲响警钟？以及，如何在“合理措施”的监管期望与实际能够查明的信息的实际限制之间取得平衡，而无需为每个案例都聘请私人侦探？感觉这就像是合规理想与运营现实之间的一场持续斗争，特别是对于缺乏大型银行资源的小型公司而言。
It's always a challenge with the BVI/Cayman structures. We usually end up requesting certified copies of the trust deed and all underlying entity formation documents, along with proof of beneficial ownership right up to the natural persons. Even then, it's a judgment call.
For trusts, you're looking for the settlor, trustees, and beneficiaries. The private entities are trickier; you need to map out the UBOs of those companies, which often means chasing shareholder registers and other filings back to an ultimate human.
It's always a challenge with those structures. Have you found much success leveraging beneficial ownership registries where they exist, or are you mostly relying on professional intermediaries to provide certified documentation?
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