Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)

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

Authors
Qing Xu, Ling Yuan
Corresponding Author
Qing Xu
Available Online September 2019.
DOI
https://doi.org/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.
Open Access
This is an open access article distributed under the CC BY-NC license.

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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  -