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.

(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