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"Financing of political parties must be fully transparent, which requires political parties, in particular: ii. to declare the identity of donors who give financial support exceeding a certain limit."
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CoE (Parliamentary Assembly): Recommendation 1516(2001) on Financing of Political Parties
, para. 8(C)(ii)
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Recommendation 1516(2001) on Financing of Political Parties
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States should require records of expenditure.