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
(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
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