Klauzula "beneficial owner" w prawie chińskim – kluczowe zagadnienia

Natalia Cieślewicz

doi:10.18778/1509-877X.03.05

Authors

Natalia Cieślewicz Absolwentka prawa w ramach Międzyobszarowych Indywidualnych Studiów Humanistycznych i Społecznych MISH, alumni Warsaw-Beijing Forum i Chinese-European Partnership for Development

DOI:

https://doi.org/10.18778/1509-877X.03.05

Keywords:

beneficial owner, tax law, international law, international treaty, trust law, dividends, interest, royalties, Chinese law

Abstract

The underlying goal of this paper is better understanding of the beneficial ownership concept in Chinese law. This term was introduced for the first time to the OECD Model Convention 1977 with aim to prevent the use of Articles 10–12 by agents who have the claim for income. Recently this term was also introduced to Polish law and therefore it inspired the author to further investigation and analysis of its meaning and practical use. Given the fact that in 2001 China passed its Trust Law Act it becomes even more interesting to see how institutions of trusteeship and beneficial ownership function in this country. In opposition to recent changes in Polish law, China never decided to define beneficial owner, but Chinese tax administration regularly publishes updated guidelines to understanding practical use of beneficial owner clause.

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