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Article: The Concept of "Beneficial Ownership" in China’ s Tax Treaties – The Current State of Play

TitleThe Concept of "Beneficial Ownership" in China’ s Tax Treaties – The Current State of Play
Authors
KeywordsBeneficial ownership
Issue Date2013
PublisherInternational Bureau of Fiscal Documentation. The Journal's web site is located at http://www.ibfd.nl
Citation
Bulletin for International Taxation, 2013, v. 2, p. 98-104 How to Cite?
AbstractThis article considers the “problems” that have arisen regarding the practical implementation of China’s rules on the concept of “beneficial ownership” (Circular 601 [2009]). In this context, relevant administrative rulings and the recently issued “clarification” by the State Administration of Taxation in Bulletin 30 [2012] are specifically examined.
Persistent Identifierhttp://hdl.handle.net/10722/202319
ISSN
SSRN

 

DC FieldValueLanguage
dc.contributor.authorQiu, D-
dc.date.accessioned2014-09-15T02:46:45Z-
dc.date.available2014-09-15T02:46:45Z-
dc.date.issued2013-
dc.identifier.citationBulletin for International Taxation, 2013, v. 2, p. 98-104-
dc.identifier.issn1819-5490-
dc.identifier.urihttp://hdl.handle.net/10722/202319-
dc.description.abstractThis article considers the “problems” that have arisen regarding the practical implementation of China’s rules on the concept of “beneficial ownership” (Circular 601 [2009]). In this context, relevant administrative rulings and the recently issued “clarification” by the State Administration of Taxation in Bulletin 30 [2012] are specifically examined.-
dc.languageeng-
dc.publisherInternational Bureau of Fiscal Documentation. The Journal's web site is located at http://www.ibfd.nl-
dc.relation.ispartofBulletin for International Taxation-
dc.subjectBeneficial ownership-
dc.titleThe Concept of "Beneficial Ownership" in China’ s Tax Treaties – The Current State of Playen_US
dc.typeArticleen_US
dc.identifier.volume2-
dc.identifier.spage98-
dc.identifier.epage104-
dc.publisher.placeNetherlands-
dc.identifier.ssrn2487952-
dc.identifier.hkulrp2014/027-

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