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The concept of " beneficial ownership " in China's tax treaties the current state of play Dongmei Qiu Electrónico

By: Qiu, Dongmei.
Material type: ArticleArticlePublisher: 2013Subject(s): BENEFICIARIO EFECTIVO | USUFRUCTO | DOBLE IMPOSICION | TRATADOS INTERNACIONALES | CHINA In: Bulletin for International Taxation v. 67, n. 2, February 2013
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BIT/2013/2-2 (Browse shelf) Available BIT/2013/2-2

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