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Steve Went
Member Since: 04th February 2009
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Taxes

China Issues New Directives over Offshore Beneficial Ownership

27th November 2009
The State Administration of Tax has issued new guidelines on the determination of the "beneficial owner" during the application of double tax treaties with China. According to Circular Guoshuifan (2009) 601, effective from October 27, 2009, any applica...