Nov 2009 - Tax Circular 601
2009-11 - Tax Circular 601
Definition of Beneficial Owner:
Factors that may jeopardize the recognition of Treaty Resident as Beneficial Owner.
a x6China tightens the requirements for Non-Tax Residents to enjoy tax benefits on income under double Tax Treaties.
Definition of Beneficial Owner:
Factors that may jeopardize the recognition of Treaty Resident as Beneficial Owner.