作者：段桃 王燕 金杜律师事务所商务合规部
On 1 April 2018, the Announcement of the State Administration of Taxation on Issues Relating to “Beneficial Owner” in Tax Treaties, (“Announcement 9”) came into force. It applies to both foreign and resident enterprises and individuals of Hong Kong and Macau who obtain dividends, interest or royalties from China. They can apply for a beneficial owner (“BO”) status, which will allow them to enjoy tax treaty and arrangement benefits.
Continue Reading New “Beneficial Owner” rules will be of major benefit to foreign investors