New China legislation this week – 10th November 09

    November 09, 2009 | BY

    clpstaff &clp articles

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

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    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

    State Administration of Taxation, Circular