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
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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Volume Title
Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
September 2019
ISBN
10.2991/jahp-19.2019.54
ISSN
2352-5428
DOI
10.2991/jahp-19.2019.54How to use a DOI?
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/).

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  - 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  -