From OMM: SAT Sets First Criteria to Enforce Anti-Tax Treaty Shopping Legislation: Holding Company Structures to be Denied Tax Treaty Benefits » O’Melveny & Myers unofficial translation – Notice of the State Administration of Taxation Regarding Interpretation and Recognition of Beneficial Ownership under Tax Treaties (Circular 601)

omelveny-myers-unofficial-translation-notice-of-the-state-administration-of-taxation-regarding-interpretation-and-recognition-of-beneficial-ownership-under-tax-treaties-circular-60.pdf