(105)The application of the rules for identifying the beneficial ownership of legal entities, as well as of legal arrangements, can give rise to implementation questions when relevant stakeholders are confronted with concrete cases, especially in instances of complex corporate structures, where the criteria of ownership interest and control coexist, or for the purposes of determining indirect ownership or control. In order to support the application of those rules by legal entities, trustees or persons holding an equivalent position in similar legal arrangements and obliged entities, and consistent with the harmonisation goal of this Regulation, it should be possible for the Commission to adopt guidelines setting out how rules to identify the beneficial owners in different scenarios are to be applied, including through the use of case examples.