Presentation of the "Beneficial Owner" Rule and Its Application in International Anti-tax Avoidance
Qing Xu, Ling Yuan
Available Online September 2019.
- https://doi.org/10.2991/jahp-19.2019.54How to use a DOI?
- benefit owners; international anti-tax avoidance; substance
- With the development of global international exchanges and international trade, China has officially signed more than 100 tax treaties to avoid international double taxation. These tax treaties are conducive to the introduction of foreign capital and the development of foreign trade, but it is accompanied by an increasingly serious international tax avoidance issue. To this end, the “beneficial owner” rule in the anti-tax avoidance clause has become the focus of the practice community.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Qing Xu AU - Ling Yuan PY - 2019/09 DA - 2019/09 TI - Presentation of the "Beneficial Owner" Rule and Its Application in International Anti-tax Avoidance BT - The 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/jahp-19.2019.54 DO - https://doi.org/10.2991/jahp-19.2019.54 ID - Xu2019/09 ER -