China relaxes beneficial owner rules

06 March 2018

China's State Administration of Taxation (the SAT) released SAT Public Notice [2018] No. 9 (PN 9) on February 3. PN9 provides guidelines in determining a beneficial owner (BO) qualification under dividends, interest and royalties articles of tax treaties. PN 9 becomes effective as of April 1.

A Global Tax Alert, attached below, provides additional details.

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Document ID: 2018-0500

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