This paper provides a critical analysis of the decision in the Royal Bank of Scotland case and focuses on the historical development of the term "beneficial owner"
Arginelli, P., Ellul, C., Alexandra, S., Silva, P., The Royal Bank of Scotland case : more controversy on the interpretation of the term "beneficial owner", in Fontana, R., Russo, R. (ed.), A Decade of Case Law, IBFD, Amsterdam 2008: 215- 246 [http://hdl.handle.net/10807/63388]
The Royal Bank of Scotland case : more controversy on the interpretation of the term "beneficial owner"
Arginelli, Paolo;
2008
Abstract
This paper provides a critical analysis of the decision in the Royal Bank of Scotland case and focuses on the historical development of the term "beneficial owner"
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