Beneficial Ownership Basic and Federal Indian Law Aspects of a Conce
The hunt for beneficial owners is on. Like an elephant, the beneficial owner hides in the jungle of complex legal structures, waiting to be discovered by eager prosecutors. But what lies behind this metaphor? What is a Beneficial Owner? Is beneficial owne
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Beneficial Ownership Basic and Federal Indian Law Aspects of a Concept
Beneficial Ownership
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Matthias Reinhard-DeRoo
Beneficial Ownership Basic and Federal Indian Law Aspects of a Concept
Matthias Reinhard-DeRoo Zurich Switzerland
Inauguraldissertation zur Erlangung der Würde eines Doctor iuris der Rechtswissenschaftlichen Fakultät der Universität Bern. Die Fakultät hat diese Arbeit am 21. März 2013 auf Antrag der beiden Gutachter, Prof. Dr. Susan Emmenegger [Erstgutachterin] und Prof. Dr. Cyrill Rigamonti [Zweitgutachter] als Dissertation angenommen
ISBN 978-3-319-01685-6 ISBN 978-3-319-01686-3 (eBook) DOI 10.1007/978-3-319-01686-3 Springer Cham Heidelberg New York Dordrecht London Library of Congress Control Number: 2013950984 © Springer International Publishing Switzerland 2014 This work is subject to copyright. All rights are reserved by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. Exempted from this legal reservation are brief excerpts in connection with reviews or scholarly analysis or material supplied specifically for the purpose of being entered and executed on a computer system, for exclusive use by the purchaser of the work. Duplication of this publication or parts thereof is permitted only under the provisions of the Copyright Law of the Publisher’s location, in its current version, and permission for use must always be obtained from Springer. Permissions for use may be obtained through RightsLink at the Copyright Clearance Center. Violations are liable to prosecution under the respective Copyright Law. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. While the advice and information in this book are believed to be true and accurate at the date of publication, neither the authors nor the editors nor the publisher can accept any legal responsibility for any errors or omissions that may be made. The publisher makes no warranty, express or implied, with respect to the material contained herein. Printed on acid-free paper Springer is part of Springer Science+Business Media (www.springer.com)
For my tribe
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An intellect great enough to win the prize needs other food besides success. The remoter and more general aspects of the law are those which give it universal interest. It is through them that you not only become a great master in your calling, but connect your subject with the universe and catch an echo of the infinite, a glimpse of its unfathomable process, a hint
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