Fundos de investimento mobiliário e o beneficiário efetivo

Abstract

Within the contemporary financial context, mutual funds perform a crucial role by providing investors with an invaluable opportunity for diversification and market engagement that would otherwise be out of reach for them. Given the absence of a legal personality for mutual funds – which is, in fact, the cornerstone – the identification of the beneficial owner becomes crucial in order to avoid opacity and guarantee effective traceability of these investment vehicles. Accordingly, this research will address the difficulty of tracing the eventual identity of those who ultimately benefit from the activities of mutual funds, given the indicative legal methods provided by national legislation.

Date of Award	19 Mar 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Daniela Baptista (Supervisor)