beneficially owned

基本解释

Except as otherwise noted, shares are owned beneficially and of record, and such record shareholder has sole voting, investment, and dispositive power.
除非做出其他说明，股份由受益人持有并记录在案，登记的股东本人拥有投票、投资和处置权。
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Dividends which are paid by a company which is a resident of a Contracting State and which are beneficially owned by resident of the other Contracting State may be taxed in that other State.
发生于缔约国一方的利息，并且该项利息是由缔约国另一方居民受益所有，可以在该缔约国另一方征税。
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