Concept of beneficial property: Prospects of application in Russia

Volkov D.

The concept of benevolent property is based on the principles of English equity law, or even more precisely English trust law. It is from here that this concept was transplanted initially into international tax law and then into the legal systems of individual countries, including Russia. Despite the fact that the concept of beniferous sobbinity is not formalized in Russian civil legislation, this institution has been developed in the practice of making decisions by Russian courts in civil cases. This article attempts to investigate the characteristics and concepts of "beniferous property" and the use of appropriate uonception in Russian civil proceedings.

Keywords:beneficiary, beneficial owner, beneficial property, concept of beneficial ownership.