Richard Vann. Beneficial Ownership: What Does History (and maybe policy) Tell Us. Sydney Law School, Legal Studies Research Paper. Sept. 2012. № 12/66: «…Shares or stock in a corporation other than a municipal or governmental corporation (including shares or stock held by a nominee where the beneficial ownership is evidenced by scrip certificates or otherwise) shall be deemed to be situated at the place in or under the laws of which such corporation was created or organised…». URL: ssrn.com/abstract=2144038.