Beneficial Ownership and Legal Responsibility: Concealment, Avoidance and Impunity

This book explores the connection between ownership, on one hand, and immunity from legal responsibility, on the other. It presents a definition of the concept of beneficial ownership, the reasons for its concealment, and failures in international legal structures and arrangements.

Globally, states confront complex crimes, such as corruption, tax evasion, doctrinal fanaticism, slave trafficking, terrorism and, war. At the personal level, men and women may seek to escape their creditors, to d...