Announcement on the Recognition of the “Beneficial Owner” in Tax Agreements

关于认定税收协定中“受益所有人”的公告

For the first time, the SAT provides for the direct recognition of a beneficial owner without references and analysis.

(Issued by the State Administration of Taxation on, and effective as of, June 29 2012.)

(国家税务总局于二零一二年六月二十九公布施行。)

SAT Announcement [2012] No.30

国家税务总局公告 [2012] 第30号

Pursuant to the State Administration of Taxation, Circular on How to Interpret and Recognise the “Beneficial Owner” in Tax Agreements (Guo Shui Han [2009] No.601), we hereby make the following announcement on the recognition of the status of beneficial owners:

根据《国家税务总局关于如何理解和认定税收协定中“受益所有人”的通知》（国税函〔2009〕601号），现对受益所有人身份的认定，公告如下：

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