China's Tax Treaties and Beneficial Ownership: Innovative Control of Treaty Shopping or Inferior Law Making Damaging to International Law?

Journal
China (People's Rep.)
Bulletin for International Taxation 2011 (Volume 65), No. 12
In this article, the author focuses on how China has used the concept of "beneficial ownership" in tax treaties before concessional tax treatment becomes available to counter treaty shopping. In this regard, the author considers both practical and theoretical issues.