The paper examines the figure of the apparent shareholder within what we call the „geometry” of shareholding: the three-dimensional structure of participation in a company, subjective (who the shareholder is), objective (what part of the capital he holds) and functional (how the associative rights are exercised). The apparent shareholder is the point which appears on the figure without belonging to it, while the hidden shareholder is the point ...

The study is dedicated to the examination of aspects related to the prevention ofmoney laundering and combating terrorist financing (AML / CFT) and fiscal aspects related to crypto-assets. Keywords: prevention of mo...