Shuizonghan (2013) № 165 (Circular 165); China Tax & Investment Express – Guidance regarding the determination of beneficial owner (BO) status under the dividend clause of the tax arrangement between Mainland China and Hong Kong (DTA) (Shuizonghan (2013) № 165). URL: www.ey.com/Publication/vwLUAssets/CTIE2013019_en/$FILE/CTIE2013019ENG.pdf.
