New China legislation this week – 10th November 09

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    clpstaff &clp articles

    Including: Circular on How to Interpret and Recognise the “Beneficial Owner” in Tax Agreements

    State Administration of Taxation, Circular on How to Interpret and Recognise the “Beneficial Owner” in Tax Agreements (full translation available in the Dec/Jan issue)

    国家税务总局关于如何理解和认定税收协定中“受益所有人”的通知

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