John F. Avery Jones et al. The Origins of the Concepts and Expressions Used in the OECD Model and their Adoption by States. IBFD Bulletin. 2006. P. 246.
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Waters Donovan. The Nature of the Trust Beneficiary’s Interest. 45 Canadian Bar Review. 1967. P. 219.
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Avery Jones, J. F. The Beneficial Owner Concept Was Never Necessary in the Model. Lang, Pistone, Schuch, Staringer &Storck (eds). Beneficial Ownership: Recent Trends. 2013. P. 333–339.