New challenges in the pursuit of tax treaty benefits
December 08, 2009 | BY
clpstaff &clp articlesA new tax circular addresses the issue of the definition of a beneficial owner under tax treaties, and puts a new burden on taxpayers. But many issues are left unclarified
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It has been almost two years since the PRC Enterprise Income Tax Law (EIT Law – 企业所得税法) took effect on January 1 2008, but the full consequences of the tax reform are still filtering