00469naa#a2200169#i#450# EN\NORMA\bibl\4092 20241125211642.1 1605-6590 20141201b2014####ek#y0engy0150####ca RUS RU Concept of Beneficiary Owner (Proprietor) in Tax Law Journal article Moscow Legal publishing house Norm 2014 0 с. Journal article local Khavanova Inna naukaru.ru