Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/62917
DC FieldValueLanguage
dc.contributorSchool of Accounting and Finance-
dc.creatorChan, S-
dc.creatorCheung, D-
dc.date.accessioned2017-01-13T04:21:32Z-
dc.date.available2017-01-13T04:21:32Z-
dc.identifier.issn0097-7314-
dc.identifier.urihttp://hdl.handle.net/10397/62917-
dc.language.isoenen_US
dc.publisherCCH Inc.en_US
dc.titleBeneficial ownership in China's corproate income tax regimen_US
dc.typeJournal/Magazine Articleen_US
dc.identifier.spage35-
dc.identifier.epage42-
dc.identifier.volume39-
dc.identifier.issue2-
dcterms.abstractBy July 2012, China had entered into 99 double tax agreements and signed nine tax information exchange agreements with Argentina, Bahamas, Bermuda, BVI, Cayman Islands, Guernsey, Isle of Man, Jersey and San Marino. On Oct 27, 2009, the Chinese tax authorities issued Guoshuihan (2009) No. 601 -- Interpretation and Determination of "Beneficial Owner" under Tax Treaties (Circular 601) to provide clearer guidance on how to determine whether a nonresident applicant qualifies as the "beneficial owner" of China sourced income for the purposes of obtaining treaty relief. However, it did not completely achieve its original purposes because there were still many grey areas and controversies in implementing the operational guidelines in Circular 601. This article provides an update on the interpretation and determination of "beneficial owner" under tax treaty in China's corporate income tax system.-
dcterms.bibliographicCitationThe International tax journal, 2013, v. 39, no. 2, p. 35-42-
dcterms.isPartOfThe International tax journal-
dcterms.issued2013-
dc.identifier.rosgroupidr63553-
dc.description.ros2012-2013 > Academic research: refereed > Publication in refereed journal-
Appears in Collections:Journal/Magazine Article
Access
View full-text via PolyU eLinks SFX Query
Show simple item record

Page view(s)

127
Last Week
0
Last month
Citations as of Oct 25, 2020

Google ScholarTM

Check


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.