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Article: The Concept of "Beneficial Ownership" in China’ s Tax Treaties – The Current State of Play
| Title | The Concept of "Beneficial Ownership" in China’ s Tax Treaties – The Current State of Play |
|---|---|
| Authors | |
| Keywords | Beneficial ownership |
| Issue Date | 2013 |
| Publisher | International 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? |
| Abstract | This 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 Identifier | http://hdl.handle.net/10722/202319 |
| ISSN | 2023 SCImago Journal Rankings: 0.159 |
| SSRN |
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Qiu, D | - |
| dc.date.accessioned | 2014-09-15T02:46:45Z | - |
| dc.date.available | 2014-09-15T02:46:45Z | - |
| dc.date.issued | 2013 | - |
| dc.identifier.citation | Bulletin for International Taxation, 2013, v. 2, p. 98-104 | - |
| dc.identifier.issn | 1819-5490 | - |
| dc.identifier.uri | http://hdl.handle.net/10722/202319 | - |
| dc.description.abstract | This 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.language | eng | - |
| dc.publisher | International Bureau of Fiscal Documentation. The Journal's web site is located at http://www.ibfd.nl | - |
| dc.relation.ispartof | Bulletin for International Taxation | - |
| dc.subject | Beneficial ownership | - |
| dc.title | The Concept of "Beneficial Ownership" in China’ s Tax Treaties – The Current State of Play | en_US |
| dc.type | Article | en_US |
| dc.identifier.volume | 2 | - |
| dc.identifier.spage | 98 | - |
| dc.identifier.epage | 104 | - |
| dc.publisher.place | Netherlands | - |
| dc.identifier.ssrn | 2487952 | - |
| dc.identifier.hkulrp | 2014/027 | - |
| dc.identifier.issnl | 1819-5490 | - |