ITA Circular 22/2004 of August 26, 2004.

Guo Shui Han 2009 № 601, SAT, 27 October 2009; SAT Issues Guidance on Definition of «Beneficial Owner» in China’s Tax Treaties. URL: www.deloitte.com/view/en_cn/cn/9c33259fd6dd4210VgnVCM100000ba42f00aRCRD.htm#.