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根据《国家税务总局关于税收协定中“受益所有人”有关问题的公告》（国家税务总局公告2018年第9号），本文全文废止。
Record · chinatax
ACC. 900064695
Announcement of the State Taxation Administration on Determining the 'Beneficial Owner' in Tax Treaties
国家税务总局关于认定税收协定中“受益所有人”的公告
Issuer
—
Date
2012-06-29
Instrument
announcement
Cited by
2
This document is an announcement by the State Taxation Administration regarding the determination of the 'beneficial owner' in tax treaties. It has been fully abolished in accordance with the State Taxation Administration Announcement No. 9 of 2018.