We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology Newsfeed
  • Blog
  • Events
  • Popular
  • About
  • Login
  • Register
  • Your Basket
  • Blog
  • Events
  • Popular
  • About
  • Login
  • Register
  • Newsfeed
  • Navigator
  • Hubs
  • Webinars
  • Store
  • Analytics
  • Insights
  • Track
  • Create
  • Newsfeed
  • Navigator
  • Hubs
  • Webinars
  • Store
  • Analytics
  • Insights
  • Track
  • Create
Back Forward
  • Save & file
  • View original
  • Forward
  • Share
    • Facebook
    • Twitter
    • Google Plus
    • Linked In
  • Follow
    Please login to follow content.
  • Like

add to folder:

  • My saved (default)
  • Read later

Register now for your free, tailored, daily legal newsfeed service.

Questions? Please contact customerservices@lexology.com

Register

‘Conduit companies’ are excluded from ‘beneficial owners’ under tax treaties

Greenberg Traurig LLP

To view this article you need a PDF viewer such as Adobe Reader. Download Adobe Acrobat Reader

China February 2 2010

Promulgated on October 27, 2009, the Circular on How to Understand and Determine “Beneficial Owners” under Tax Treaties (the “Beneficiary Definition Circular”) clarifies the concept of “beneficial owners” under bilateral tax treaties and excludes “conduit companies” from its scope.

Greenberg Traurig LLP - George Qi, Dawn (Dan) Zhang, Thomas S. Loo and Cedric T. Chou
Back Forward
  • Save & file
  • View original
  • Forward
  • Share
    • Facebook
    • Twitter
    • Google Plus
    • Linked In
  • Follow
    Please login to follow content.
  • Like

add to folder:

  • My saved (default)
  • Read later

Filed under

  • China
  • Tax
  • Greenberg Traurig LLP

Tagged with

  • Tax treaty
  • Beneficiary
  • Bilateralism

Popular articles from this firm

  1. California Documentary Transfer Tax Litigation Update *
  2. Update on USCIS Efforts to comply with “Buy American and Hire American” *
  3. Florida’s Third District Court of Appeal Rejects Trial Court’s Findings on Borrowers’ Defenses, Including “Unclean Hands,” and Reverses Involuntary Dismissal in Foreclosure Action *
  4. What to Expect from Administrative Processing *
  5. A Guide to Understanding Anti-Assignment Clauses *

If you would like to learn how Lexology can drive your content marketing strategy forward, please email enquiries@lexology.com.

Send to Create
Powered by Lexology

Related topic hubs

  1. China
  2. Tax

Lexology Navigator Q&A

Compare jurisdictions: Patents

  1. China
  2. Greece
  3. Ukraine
  4. More...
Dr Jürgen Fegbeutel
Legal Services Director
BMW (South Africa) (Pty) Ltd
What our clients say

"Lexology is a quick and useful indicator of developments in the legal sphere. It alerts me to changes taking place in the legal environment in South Africa that I may not otherwise have spotted or had immediate access to as a company lawyer. It definitely serves as a trigger for me to investigate such changes in the legal landscape in South Africa as they may affect my work and that of my employer. I believe that receiving Lexology provides me with a competitive advantage."

Back to Top
  • RSS feeds
  • Contact
  • Submissions
  • About
  • Terms of use
  • Cookies
  • Disclaimer
  • Privacy policy
  • Login
  • Register
  • Follow on Twitter
  • Search
Globe Business Media Group

© Copyright 2006 - 2018 Globe Business Media Group