Announcement on Issues Relevant to the “Beneficial Owner” in Tax Agreements
关于税收协定中“受益所有人”有关问题的公告
Substantive business activities required for beneficial owner status
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(Issued by the State Administration of Taxation on February 3, 2018.)
(国家税务总局于二零一八年二月三日发布。)
SAT Announcement [2018] No.9
国家税务总局公告2018年第9号