"Beneficiary" in a Russian way. The article of the Managing Partner, Mr. Igor Basargin, is published
The "Korporativniy Yurist" Magazine in its January issue published an article by Igor Basargin "The Use of Term "Beneficial owner" in Russian and International Practices". The article deals with the basic problems of Russian corporate and tax law connected with transparency of ultimate owners structures. Mr. Basargin in his article analyzes the controversial usage of the term "Beneficial owner" by Russian judicial system. He also compares the Russian practice with usage "Beneficial owner" abroad.
You may download the full text
here. The text is available in Russian only.