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Trade and Industry Department The Government of the Hong Kong Special Administrative Region
Brand Hong Kong - Asia world city
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Commercial Information Circulars

24-hour hotline : 23 922 922

e-mail address : enquiry@tid.gov.hk

Ref. : EIC 631/2/7

22 May 2013

Dear Sirs,

Commercial Information Circular No. 389/2013

The Mainland of China : Opinion on Handling Cases Involving Beneficial Owner in relation to the Implementation of the Provisions on Dividends in the Taxation Arrangements between Mainland China and Hong Kong by Hubei and Certain Other Provincial/Municipal Offices of the State Administration of Taxation

The State Administration of Taxation issued the opinion on handling cases involving beneficial owner in relation to the implementation of the provisions on dividends in the taxation arrangements between Mainland China and Hong Kong by Hubei and certain other provincial/municipal offices of the State Administration of Taxation. For details, please refer to a copy of the document (available in Chinese only) at Appendix (pdf format).

2.For details of the "Notice Concerning the Definition of 'Beneficial Owner' under Tax Treaties", please refer to CIC No. 564/2009 dated 9 November 2009. For details of the "Notice Concerning Recognition of 'Beneficial Owner' under Tax Treaties", please refer to CIC No. 561/2012 dated 18 July 2012.

ENQUIRIES

3.If you have any questions on the content of this circular, please contact Ms. Eugenia CHAN at 2398 5444.

Yours faithfully,
 

(Miss Angie KWOK)

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.