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Record · chinatax
ACC. 900064585
Opinion of the State Administration of Taxation on Handling Cases Involving Beneficial Owners under the Dividend Provisions of the Mainland-Hong Kong Tax Arrangement Implemented by the State Tax Bureaus of Hubei and Other Provinces and Municipalities
国家税务总局关于湖北等省市国家税务局执行内地与香港税收安排股息条款涉及受益所有人案例的处理意见
Issuer
—
Date
2013-04-12
Instrument
other
Cited by
0
This document provides guidance on the application of the beneficial owner clause under the Mainland-Hong Kong Double Tax Arrangement for dividend payments, as implemented by local tax authorities in Hubei and other regions.