(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
为执行中华人民共和国政府对外签署的避免双重征税协定（简称“税收协定”），现就税收协定股息、利息、特许权使用费条款中“受益所有人”身份判定有关问题公告如下：
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
By Susan Mok