It has been reported that the Anhui Tax Bureau has rejected application of a taxpayer for the benefits provided for under the tax treaty between China and Barbados. The case is summarized below. A foreign shareholder (the Applicant) of an equity joint venture in Anhui province, who is located in Barbados, applied for the 5% dividend withholding tax provided for under the tax treaty between China and Barbados. Since the decision of the approval had consequences for the previous and future tax years (the taxes collected previously have to be refunded), the Tax Office started an investigation. The Tax Office...