Information Rights and Obligations  of the Beneficial Owner of Corporations

Viktor Gorbachuk

doi:10.21603/2542-1840-2026-10-2-394-402

VAK Russia

5.1.3

INFORMATION RIGHTS AND OBLIGATIONS OF THE BENEFICIAL OWNER OF CORPORATIONS Information Rights and Obligations of the Beneficial Owner of Corporations

АА Аа

Published in Bulletin of Kemerovo State University. Series: Humanities and Social Sciences · Pages 394–402 · Rubric: Private and Civil Law

DOI: https://doi.org/10.21603/2542-1840-2026-10-2-394-402 · EDN: ZOPERI

Received: 06.03.2026 Accepted: 13.04.2026 Published: 30.06.2026

Authors

Viktor Gorbachuk

ORCID SPIN

Viktor Gorbachuk

Kutafin Moscow State Law University (Russia, Moscow) Russian Federation

ORCID SPIN

ABSTRACT

The beneficial owner of a corporation holds a unique legal status balancing the right to receive corporate information against the strict obligation to disclose personal and structural data. This article analyzes the rationale and conditions for granting informational rights to beneficial owners, particularly when obtaining such data from nominee participants is impossible. Concurrently, it examines the legal consequences of their counter-obligation to disclose information to third parties. Through an analysis of judicial practice, the author defines the scope of accessible corporate documents and outlines the specific rules governing information disclosure within corporate groups and subsidiaries. While disclosure typically occurs through beneficial ownership registers, this study evaluates international best practices and systemic challenges, including the tension between confidentiality and public registries. Ultimately, the author addresses the core asymmetry between the conditional nature of informational rights and the mandatory nature of disclosure obligations. To balance private and public interests, the article proposes the implementation of non-public registers of beneficial owners as a regulatory solution.

KEYWORDS

beneficial owner of a corporation, right to information, obligation to disclose information, balance of rights and obligations, fiduciary duties, register of beneficial owners, indirect corporate control

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GOST

Gorbachuk V. Information Rights and Obligations of the Beneficial Owner of Corporations // . 2026. pp. 394-402. DOI: https://doi.org/10.21603/2542-1840-2026-10-2-394-402. EDN: ZOPERI. (Date of access 19.08.2026).

MLA

Viktor Gorbachuk. "Information Rights and Obligations of the Beneficial Owner of Corporations." (2026): 394-402. DOI: https://doi.org/10.21603/2542-1840-2026-10-2-394-402. EDN: ZOPERI.

APA

Gorbachuk V. (2026). Information Rights and Obligations of the Beneficial Owner of Corporations. , 394-402. https://doi.org/10.21603/2542-1840-2026-10-2-394-402 EDN: ZOPERI.

Chicago

Viktor Gorbachuk. "Information Rights and Obligations of the Beneficial Owner of Corporations." , no. (2026): 394-402. https://doi.org/10.21603/2542-1840-2026-10-2-394-402. EDN: ZOPERI.

WIKI

{{cite journal | author = Gorbachuk V. | title = Information Rights and Obligations of the Beneficial Owner of Corporations | journal = | year = 2026 | pages = 394-402 | doi = 10.21603/2542-1840-2026-10-2-394-402 }} EDN: ZOPERI

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INFORMATION RIGHTS AND OBLIGATIONS OF THE BENEFICIAL OWNER OF CORPORATIONS Information Rights and Obligations of the Beneficial Owner of Corporations

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