http://www.goinglegal.com en-us editorial@articlealley.com 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... http://www.goinglegal.com/china-issues-new-directives-over-offshore-beneficial-ownership-1260924.html 27th November 2009