– this is a person who is included in the register of directors and manages the business within the framework of the powers granted to them. As a rule, their functions are reduced to opening accounts, signing contracts, representing in various instances in the interests of the owner of the company. For a company registered in the EU, the presence of a resident director is often one of the main factors proving the company's tax residency.

– this is a person who is entered in the register of shareholders and acts under an agreement with the beneficial owner. The nominee shareholder will fulfill all instructions of the real owner of the company in accordance with the signed agreement. In fact, corporate rights will belong to the real owner of the company – the beneficiary owner.

– this is a person who is declared as a beneficial owner for all government and financial structures. Acts in the interests of the real beneficial owner.