The Resource Beneficial ownership in China's corporate income tax regime

Beneficial ownership in China's corporate income tax regime

Label
Beneficial ownership in China's corporate income tax regime
Title
Beneficial ownership in China's corporate income tax regime
Creator
Subject
Language
eng
Summary
This article provides an update on the interpretation and determination of "beneficial owner" under tax treaties in China's corporate income tax system. It firstly introduces the meaning of "beneficial owner", explains how a non-resident applicant qualifies to obtain treaty relief and elaborates the different unfavourable factors for such qualification in terms of law and practices in China. Then, the article analyses the further strengthening measures and tests adopted by the tax authorities to attack those mainly tax-motivated arrangements for tax treaty benefits. The article is concluded with practical advice
Citation source
In: International tax journal. - Chicago. - Vol. 39 (2013), no. 2 (March-April) ; p. 35-42
http://library.link/vocab/creatorName
  • Chan, S.Y.S
  • Cheung, D.K.C
Geographic coverage
Asia
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • tax treaty
Label
Beneficial ownership in China's corporate income tax regime
Instantiates
Publication
Label
Beneficial ownership in China's corporate income tax regime
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...