00482naa#a2200157#i#450# EN\\bibl\126749 20260703033522.5 2542-1840 20260630b2026####ek#y0engy0150####ca RU Information Rights and Obligations of the Beneficial Owner of Corporations Journal article Kemerovo Kemerovo State University 2026 8 с. Journal article local Gorbachuk Viktor vestnik-pses.kemsu.ru