ABSTRACT

This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book looks at what is meant by ownership in three legal systems: common law and equity, civil law and Shariah law. It addresses the question whether “ownership” and “beneficial ownership” are capable of definition and, if so, whether that definition can be fixed and universal or must perforce be fluid and fragmentary. The book explains the distinction between privacy and legitimate confidentiality on the one hand and concealment on the other and their legitimacy or abuse with reference to commercial and trade law and practice, principles of corporate governance and applicable business human rights. It examines to what extent privacy is a principle of commercial confidentiality under English Common Law and the law of the European Union. The book reviews the burgeoning global fiduciary services promotion of ownerless entities, sold expressly to those wanting to be held wholly unaccountable.