Beneficial ownership gets international flavor in new overhaul

June 04, 2018 | BY

Susan Mok

China's beneficial ownership rules have become stricter in some places and lenient in others while anti-avoidance provisions have become more explicit. This article reports on what non-tax residents need to know about the new rules.

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China leads the world in one area of lawmaking: the brevity of its legislation. Even a law as seemingly critical as the one that deals with the how interest, dividends