The Research On The Application Of "Beneficial Owner" Judgement In China International Anti-tax Avoidance

In order to prevent the abuse of tax agreements,OECD introduced the concept of beneficial owner in" Convention on avoidance of Double Taxation on income and property in 1997",and limited the subjects of three types of passive income for dividends,interest and royalties,which require the recipient to be a resident of the contracting states,and confirm to the identity of beneficial owner who can apply for tax incentives to exclude the tax preferences of intermediaries,such as agents,nominee,conduit companies.From the legal regulation of the beneficial owner,this paper discusses the concept evolution and the identification rules of the beneficial owner in the international tax agreement and studies the international practice and the legal status of beneficial owner.Through combing the statutes of beneficial owners in China,we selective analysis the new rules of Notice on the issue of "beneficial owner" in tax treaties,discussed the difference between domestic beneficial owner system and international tax agreement.Different from the researchers who studied and discussed mainly the legal regulation of the beneficial owner system,through the field investigation of beneficial owner cases in a tax bureau of a city and the close observation of the implementation micro-mechanism of the beneficial owner system,this paper tries to explain and analysis the status,logic and root of the judgment of beneficial owner in the implementation of the grass-roots level tax authorities from the perspective the legal system of the beneficiary,the internal governance of the tax bureaucracy and the negotiation game,and puts forward relevant suggestions.