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.
除非做出其他說明，股份由受益人持有竝記錄在案，登記的股東本人擁有投票、投資和処置權。
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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.
發生於締約國一方的利息，竝且該項利息是由締約國另一方居民受益所有，可以在該締約國另一方征稅。
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