1 Committee on Fiscal Affairs CFA CFA beneficial ownership agent nominee intermediary legal ownership

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1 Modern Law Science Nov Vol. 36 No OECD DF963 A DOI /j. issn beneficial owner JD &ZD

2 1 Committee on Fiscal Affairs CFA CFA beneficial ownership agent nominee intermediary legal ownership beneficial ownership Indofood International Ltd. v. JP Morgan Chase Bank N. A. London Branch legal owner Prevost Car Inc. v. Canada G / / http / /www. oecd. org / ctp / taxtreaties / oecd modeltaxconvention reviseddiscussiondraftonthemeaningofbeneficialowner. htm OECD M

4 2006 Indofood 1 Prevost Car as a practical matter 1 Indofood International Finance Ltd v. JP Morgan Chase Bank NA Court of Appeal ITI R Prevost Car Inc. v. Canada TCC aff d by FCA 2009 DTC

5 1 25% % 10% dividend coupons 80% OECD M Royal Dutch Shell case Hoge Raad April No BNB 1994 /

6 CFA 9. 5 CFA OECD CFA OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles and 12 of the OECD Model Tax Conven- tion Paragraph 20 of the Commentary on Article

7 as a practical matter OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles and 12 of the OECD Model Tax Conven- tion Paragraph of the Commentary on Article OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles and 12 of the OECD Model Tax Conven- tion Paragraph of the Commentary on Article OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles and 12 of the OECD Model Tax Conven- tion Paragraph of the Commentary on Article 10 Summary of the comments received on the paragraph and explanations of the changes made paragraph

8 CFA 148

9 this type of obligation must be related to the payment received OECD Clarification of the Meaning of Beneficial Owner in the OECD Model Tax Convention paragraph April OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles and 12 of the OECD Model Tax Conven- tion Paragraph of the Commentary on Article 10 Summary of the comments received on the paragraph and explanations of the changes made paragraph

10 % OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles and 12 of the OECD Model Tax Conven- tion Paragraph of the Commentary on Article OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles and 12 of the OECD Model Tax Conven- tion Paragraph of the Commentary on Article 10 Summary of the comments received on the paragraph and explanations of the changes made paragraph

12 OECD

13 holding company OECD OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles and 12 of the OECD Model Tax Convention Paragraph 12 of the Commentary on Article OECD M

14 < > 601 OECD OECD M OECD. OECD M

15 CFA OECD 1 CFA M

16 1 1 Charl du Toit. The Evolution of the Term Beneficial Ownership in Relation to International Taxation over the 7 Past 45 Years J. Bulletin for International Taxation Charl du Toit. Beneficial Ownership of Royalties in Bilateral Tax Treaties M. IBFD Publications BV Stef van Weeghel. General Report Section in Tax Treaties and Tax Avoidance Application of Anti - avoidance Provisions in International Fiscal Association G / /Cahiers de droit international fiscal. The Hague Sdu Uitgevers a A. Martin Jimenez. Beneficial Ownership Current Trends J. World Tax Journal G / / M OECD M ML On the Issues of the Concept and Identification of Beneficial Owners in International Tax Conventions LIAO Yi-xin Law School of Xiamen University Xiamen China Abstract In theories and practices of international tax law there exist various opinion differences on the concept and identifying criterion of beneficial owners in international tax conventions. OECD recent discussion draft Clarification of the Meaning of Beneficial Owner in the OECD Model Tax Convention to a certain degree clearly defines the concept of beneficial owner and illustrates the criterion of identifying a beneficial owner which has received extensive approval from international society and indicates that an international consensus or standard on the concept of beneficial owner is being taken shape. China s definition and identifying criterion of beneficial owner based on No. 601 tax administrative document are obviously different from the international common standards and have some problems in practical application. Therefore they need to be revised or readjusted in order to be in line with the international consensus. Key Words tax convention beneficial owner abuse of tax convention international tax avoidance 156

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2016 9 38 5 Modern Law Science Sep. 2016 Vol. 38 No. 5 1001-2397 2016 05-0104 - 11 200042 DF 623 A DOI 10. 3969/j. issn. 1001-2397. 2016. 05. 09 2014 12 1 2015 12 3 1913 1912 2 1 10. 5 1883 2014 3 3 5