Commercial Information Circulars
24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref : EIC 631/2/7
9 November 2009
Dear Sirs,
Commercial Information Circular No.564/2009
The Mainland of China : Notice Concerning the Definition of "Beneficial Owner"
under Tax Treaties
The State Administration of Taxation has recently issued a notice on the definition of "beneficial owner" for residents of the other contracting party when applying for tax treaties treatment on interest, dividends, and royalties, etc. according to the relevant provisions under the avoidance of double taxation treaties signed by the Government of the People's Republic of China and other countries. A copy of the notice is attached at Annex (pdf format) for reference.
ENQUIRIES
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If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.
Yours faithfully,
(Miss Meea WONG)
for Director-General of Trade and Industry
| Note : | While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same. |