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Nov 2009 - Tax Circular 601

China tightens the requirements for Non-Tax Residents to enjoy tax benefits on income under double Tax Treaties.

Definition of Beneficial Owner:
Factors that may jeopardize the recognition of Treaty Resident as Beneficial Owner.

01/11/2009

a x6China tightens the requirements for Non-Tax Residents to enjoy tax benefits on income under double Tax Treaties.

Definition of Beneficial Owner:

Factors that may jeopardize the recognition of Treaty Resident as Beneficial Owner.

Icon 601 (.pdf - 190.83 kB)