Attracting the end beneficiary to subsidiary liability

The article is devoted to the study of the institution of bringing the ultimate beneficiary to responsibility as a controlling debtor in bankruptcy. The authors analyze the problems of bringing the ultimate beneficial owner to subsidiary liability on the basis of legislation and established law enforcement practice. According to the results of the study, it is concluded that due to the limited methods of proof, persons who have applied to the court should carefully work out the arguments that together will prove the existence of actual control relations over the debtor. In addition, the authors conclude that a well-developed list of criteria for recognizing a person as a beneficiary of the company remains an urgent problem.