Presentation of the "Beneficial Owner" Rule and Its Application in International Anti-tax Avoidance

DOI

10.2991/jahp-19.2019.54How to use a DOI?

Keywords

benefit owners; international anti-tax avoidance; substance

Abstract

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.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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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  - Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)
PB  - Atlantis Press
SP  - 250
EP  - 253
SN  - 2352-5428
UR  - https://doi.org/10.2991/jahp-19.2019.54
DO  - 10.2991/jahp-19.2019.54
ID  - Xu2019/09
ER  -