Abstract
The introduction in chapter “The Term Beneficial Ownership” explains the motivation behind this thesis: The refusal to accept the popular but desperate elephant metaphor and the expression I know it when I see it as the best explanation for beneficial ownership that the world of legal professionals and constitutional experts has to offer. The early discovery that beneficial ownership could not easily be qualified as a simple legal phenomenon requires additional analytical elements. These elements are: perception, functionality, history, experience, language, and certain legal theories. Only one of these elements, Law & Economics, proves to be unhelpful. The chapter closes with a review of the etymology of beneficial ownership and the translation of the term into German, French, and Italian. This reveals that the meaning of the term beneficial ownership gets lost in translation.
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© 2014 Springer International Publishing Switzerland
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Reinhard-DeRoo, M. (2014). Epilogue. In: Beneficial Ownership. Springer, Cham. https://doi.org/10.1007/978-3-319-01686-3_8
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DOI: https://doi.org/10.1007/978-3-319-01686-3_8
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Publisher Name: Springer, Cham
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Online ISBN: 978-3-319-01686-3
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