Outline and background material. IFA 53rd Congress: October 1999. Seminar F: Beneficial ownership. P. 15.

John F. Avery Jones (United Kingdom), Luc De Broe (Belgium), Maarten J. Ellis and Kees van Raad (Netherlands), Jean-Pierre Le Gall (France), Sanford H. Goldberg (United States), Jürgen Killius (Germany), Guglielmo Maisto (Italy), Toshio Miyatake (Japan), Henri Torrione (Switzerland), Richard J. Vann (Australia), David A. Ward (Canada) and Bertil Wiman (Sweden). The Origins of Concepts and Expressions Used in the OECD Model and their Adoption by States. Bulletin – Tax Treaty Monitor. June 2006. P. 246.