THE POTENTIAL OF "NOMINEE HOLDER" Concept formation IN RUSSIAN CORPORATE LEGISLATION
Nowadays, the worldwide tendency is directed to the revealing of the final beneficiary of companies. These actions are aimed at resolving several tasks. However, they are mainly considered by European society as ways of tax avoidance through the creation of fictitious entities in low tax jurisdictions. Europarliament had evaluated the criteria of the company management by a leader as one of the deterministic principles of evaluation of a company's economic activity. In this article, authors assess the potential of the consolidation of the concept ‘nominal' leader in the legislation of the Russian federation. Moreover, the status of the regulatory base and arbitrage practice related to this issue. There is an absence of the unique normative fixing of the word ‘nominal' leader. The volume of this notion varies in different spheres of its implementation (it has an important role in areas of tax and bankrupt regulations).