摘要
This issue of Focus compiles articles that showcase challenges taken and dilemmas endured by various Chinese administrative or regulatory bodies as well as international communities. The article authored by Professor Bruno da Silva reviews the conception of beneficial ownership and offers a very important piece interpreting the evolution beneficial ownership, one of the key concepts contained mostly in Articles 10, 11 and 12 of major international tax treaties but surrounded by great uncertainty.
This issue of Focus compiles articles that showcase challenges taken and dilemmas endured by various Chinese administrative or regulatory bodies as well as international communities. The article authored by Professor Bruno da Silva reviews the conception of beneficial ownership and offers a very important piece interpreting the evolution beneficial ownership, one of the key concepts contained mostly in Articles 10, 11 and 12 of major international tax treaties but surrounded by great uncertainty.
