Announcement on Issues Relevant to the “Beneficial Owner” in Tax Agreements

关于税收协定中“受益所有人”有关问题的公告

Substantive business activities required for beneficial owner status

(Issued by the State Administration of Taxation on February 3, 2018.)

(国家税务总局于二零一八年二月三日发布。)

SAT Announcement [2018] No.9

国家税务总局公告2018年第9号

 

为执行中华人民共和国政府对外签署的避免双重征税协定（简称“税收协定”），现就税收协定股息、利息、特许权使用费条款中“受益所有人”身份判定有关问题公告如下：

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