▁benef icial ▁owner . ▁▁ ▁The ▁ 2 0 0 9 ▁O E CD ▁report ▁said ▁that , ▁all ▁corpor ations ▁are ▁required ▁to ▁have ▁at ▁least ▁one ▁director , ▁however ▁many ▁juris dict ions ▁allow ▁this ▁to ▁be ▁a ▁nom ine e ▁director . ▁A ▁nom ine e ▁director ' s ▁name ▁would ▁appear ▁on ▁all ▁corpor ate ▁paper work ▁in ▁place ▁of ▁the ▁benef icial ▁own ers , ▁and ▁like ▁nom ine e ▁share hold ers , ▁few ▁juris dict ions ▁can ▁comp el ▁a ▁nom ine e ▁director ▁to ▁div ul ge ▁the ▁identity ▁of ▁benef icial ▁own ers . ▁A ▁further ▁hur d le ▁is ▁that ▁some ▁juris dict ions ▁allow ▁a ▁corpor ation ▁to ▁be ▁named ▁as ▁a ▁director . ▁▁ ▁The ▁ 2 0 0 3 ▁report ▁clar ified ▁that ▁a ▁ship ' s ▁benef icial ▁owner ▁is ▁leg ally ▁and ▁finan cially ▁responsible ▁for ▁the ▁ship ▁and ▁its ▁activities . ▁For ▁any ▁of ▁a ▁number ▁of ▁reasons , ▁some ▁just ifiable ▁and ▁some ▁susp icious , ▁ship own ers ▁who ▁wish ▁to ▁conce al ▁their ▁ownership ▁may ▁use ▁a ▁number ▁of ▁strateg ies ▁to ▁achieve ▁that ▁goal . ▁ ▁Gian ni ▁wrote ▁in ▁ 2 0 0 8 ▁that , ▁in ▁juris dict ions ▁that ▁permit ▁it , ▁actual ▁own ers ▁may ▁establish ▁shell ▁corpor ations ▁to ▁be ▁the ▁legal ▁own ers ▁of ▁their ▁ships , ▁making ▁it ▁difficult , ▁if ▁not ▁impossible , ▁to ▁track ▁who ▁is ▁the ▁benef icial ▁owner ▁of ▁the ▁ship .