ABSTRACT
This chapter, the author presents his overarching conclusions, and outlines his research recommendations for future scholars and his policy recommendations to states, international organisations and other stakeholders. The growing use of so-called “orphaned structures”, specifically designed to facilitate accountability avoidance and aggressively marketed to promote this, should be curbed. None of these structures is born of domestic need in the jurisdictions which have adopted them, perhaps other than a desire to boost the incomes of their financial and fiduciary sectors. Underlying any analysis of the role played by cryptocurrencies and by blockchain transactions in the avoidance of accountability is the problem of defining what ownership means and of beneficial ownership avoidance strategies. In September 2016 and again in September 2018 the author gave presentations on beneficial ownership avoidance counter-strategies to groups of distinguished corporate and commercial law and tax specialist academics at the Annual Conference of the Society of Legal Scholars.
