关于“受益所有人”的判定问题是国际税法中的一个谜题,也给税收司法工作带来了大量的不确定性,但是这种不确定性在具体的案件中也许将大大受到制约。在纽约广东金融公司案中,可以看到一个案件在不同审判思路下出现的不同结果,这也对日后应对相关税务争议时,制定对应策略有启示作用。 The question of the judgment on “beneficiary owner ” is a puzzle in international tax law, but also brings a great deal of uncertainty to the tax administration, but this uncertainty may be greatly restricted in specific cases . In the case of Guangdong Financial Corporation in New York City, we can see the different outcomes of a case under different trial lines. This also has an enlightening role in formulating a corresponding strategy when dealing with tax disputes in the future.