China tightens the requirements for Non-Tax Residents to enjoy tax benefits on income under double Tax Treaties.
Definition of Beneficial Owner:
Factors that may jeopardize the recognition of Treaty Resident as Beneficial Owner.

a x6China tightens the requirements for Non-Tax Residents to enjoy tax benefits on income under double Tax Treaties.

Definition of Beneficial Owner:

Factors that may jeopardize the recognition of Treaty Resident as Beneficial Owner.

Document

601