(Issued by the State Administration of Taxation on, and effective as of, June 29 2012.)
(国家税务总局于二零一二年六月二十九公布施行。)
SAT Announcement [2012] No.30
国家税务总局公告 [2012] 第30号
根据《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》（国税函〔2009〕601号），现对受益所有人身份的认定，公告如下：
Announcement on the Recognition of the “Beneficial Owner” in Tax Agreements
关于认定税收协定中“受益所有人”的公告
For the first time, the SAT provides for the direct recognition of a beneficial owner without references and analysis.
By clpstaff | clp articles |