New “Beneficial Owner” rules will be of major benefit to foreign investors

作者/编者:段桃,王燕
作者单位:金杜律师事务所
创作年代:2018
出处/来源:金杜律师事务所
学科分类:经济法学
所属机构:金杜律师事务所
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摘要

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. BO is an important issue in relation to dividends, interest and royalties under tax treaties and arrangements. It aims to prevent treaty abuse. The China State Administration of Taxation (SAT) has released the certain regulations around BO. This article introduces the new “beneficial owner” rules that will be of major benefit to foreign investors.

关键词: Beneficial Owner; Safe Harbor; Dividends Recipients

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New “Beneficial Owner” rules will be of major benefit to foreign investors

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