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    January 11, 2010 | BY

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

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

    关于如何理解和认定税收协定中“受益所有人”的通知

    The Circular states that conduit companies are not beneficial owners. It also sets forth factors that