China issues clarification on beneficial ownership in tax agreements

August 16, 2012

For the first time, China's State Administration of Taxation has provided for the direct recognition of a beneficial owner without references and analysis.

Full details of the SAT Announcement 30 can be found on International Tax Review's sister publication, China Law & Practice, in both Chinese and English.

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China issues clarification on beneficial ownership in tax agreements

For the first time, China's State Administration of Taxation has provided for the direct recognition of a beneficial owner without references and analysis.

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