Research On Chinese �Beneficial Ownership� Rule Applied In Anti Treaty-Shopping

The original intention of signing an international tax treaty or arrangement is to avoid double taxation and double non-taxation.It is the result of the Contracting State abandoning the compromise of some of their respective tax benefits.For economic activities between the Contracting States,the tax agreement often gives a mutually beneficial tax po licy.It is precisely because of such preferential treatment that multinational corporations choose to avoid taxation.The act of treaty-shopping by thirdcountry residents undermines the relative nature of tax incentives.By pretending to be their true identity,they have obtained tax benefits that they could not obtain,seriously affecting the existing tax distribution pattern of the Contracting State,not only eroding the tax base of the Contracting State,but also Aggravate the imbalance in the international trade order.Therefore,countries are actively seeking solutions,and the �beneficial owner� rule is one of the most effective methods.The content framework of the article mainly includes four parts.The first is the theoretical basis,which focuses on the analysis of the current �beneficial owner� rule.The second is the application status analysis.The article adopts the statistical description of the �beneficial owner� tax administrative discretion case in China.Statistical analysis,analysis of the application status and exist ing problems of the �beneficial owner� rule in China's anti treaty-shopping;third is the case analysis.Based on the analysis of the status,this part analyzes the applicant's transaction through objective factors and equity structure in the case.Selecting the essence of tax avoidance and using the �beneficial owner� rule to analyze the identity of the applicant,further revealing the confusion of the �beneficial owner� rule in practical application;the fourth is policy advice,this part is the focus and foothold of the full text.Point,in view of the problems in the application of the previous application and the problems in the case analysis,put forward detailed and operational suggestions,in order to improve and refine �beneficial owner�rule,improve the information exchange system,and effectively enhance the �beneficial owner�rule in treaty-shopping.