云南高校图书馆联盟文献共享服务平台- Belt and Road Initiative Tax Journal

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Joining Hands to Deepen Tax Administration Cooperation and Support High-Quality Development of the Belt and Road --Speech at the Opening Ceremony of the Fifth BRITACOF: 《Belt and Road Initiative Tax Journal》2024年第2期5-8,共4页HU Jinglin; Today we gather at Hong Kong,China,a beautiful Pearl of the Orient,for discussions on tax administration cooperation and the Belt and Road development.On behalf of the State Taxation Administration(STA)of China,I woul...; 关键词：behalf PEARL discussions

How to Create a Competitive Tax Environment:An Exclusive Interview with Mr.Benjamin Chan,Commissioner of Inland Revenue,Government of the Hong Kong SAR,PRC: 《Belt and Road Initiative Tax Journal》2024年第2期9-15,共7页BRITJ Editorial Team Benjamin Chan; The tax system of the Hong Kong Special Administrative Region of the People's Republic of China(Hong Kong SAR)is well-known for its clarity,eficiency and compliance with international standards.The Government of the H...; 关键词：CREATE PRC INTERVIEW

Practices and Experience in Expediting Transfer Pricing Dispute Resolution: 《Belt and Road Initiative Tax Journal》2024年第2期16-23,共8页无; Tax certainty is of paramount importance for businesses.It fosters a stable environment for investment and growth.The Inland Revenue Authority of Singapore(IRAS)seeks to create an environment that provides tax certain...; 关键词：Tax certainty Transfer pricing Dispute resolution Mutual Agreement Procedure

Nigeria's Efforts in Harmonizing Tax Laws for Greater Certainty: 《Belt and Road Initiative Tax Journal》2024年第2期24-33,共10页Chidi Barry Chukwu; This paper highlights Nigeria's efforts in harmonizing tax laws in order to achieve greater certainty in its tax system.The research examines the current tax landscape in Nigeria,pointing out the complexities and inco...; 关键词：Tax certainty Tax harmonization Transparency in tax administration Global standards Tax reform

The Gabonese Experience in Improving Tax Certainty: 《Belt and Road Initiative Tax Journal》2024年第2期34-38,共5页Joseph Lapensee ESSINGONE; Taking into consideration the utmost importance of tax certainty increating a tax environment in favor of sustainable development and inclusive growthof Gabon, the author outlines several measures taken by the Gabones...; 关键词：Tax certainty Tax policy Tax attractiveness Special Investment Zones Inclusive growth

An Overview of Advice and Guidance Issued by the Australian Taxation Office to Achieve Tax Certainty:With a Focus on Taxation Rulings: 《Belt and Road Initiative Tax Journal》2024年第2期39-46,共8页David Watkins; This article provides an overview of advice and guidance on incometax matters issued by the Australian Taxation Office, including but not limited to taxation rulings, as a contributor to tax certainty. The form and na...; 关键词：Taxation rulings Advice and guidance Tax certainty Tax administration

The Purpose of Tax Policy:Economic Growth: 《Belt and Road Initiative Tax Journal》2024年第2期47-52,共6页Daniel A.Witt; This article posits that the purpose of tax policy should be to driveeconomic growth, on the theory that investment leads to employment, which leadsto taxation, which leads to development. In virtually all circumstanc...; 关键词：Tax policy TAXATION REVENUES Tax administration INCENTIVES Growth Development INVESTMENT EMPLOYMENT BRITACOM

Central Bank Digital Currencies and Their Use by Tax Administrations: 《Belt and Road Initiative Tax Journal》2024年第2期53-63,共11页Jeffrey Owens Anastasiya Piakarskaya Joao Ochoa; Central Bank Digital Currencies (CBDCs) may offer transformativeopportunities for tax policy and administration, particularly if features like program-mability and enhanced transparency are implemented. Automating fis...; 关键词：Central Bank Digital Currencies(CBDCs) Tax policy and compliance Transparen-cy PROGRAMMABILITY

Comparison of OECD and UN Processes on International Tax Cooperation: 《Belt and Road Initiative Tax Journal》2024年第2期64-72,共9页Hafiz Choudhury Peter Hann; From the formation of the OECD,its work on taxation was driven by the member states,responding to the requirements of industrialised economies.However,during the work on the BEPS action plan leading to the final repor...; 关键词：UN OECD International taxation Tax cooperation Inclusive Frame-work Tax policy Domestic resource mobilisation

The Impact of Pillar Two on In-Scope Taxpayers and Their Responses: 《Belt and Road Initiative Tax Journal》2024年第2期73-80,共8页Christian Kaeser; The OECD's Pillar Two initiative aims to establish a global minimumtax rate of 15% to prevent a"race to the bottom" in corporate taxation. The GIoBERules, which include the Income Inclusion Rule (IR) and the Undertaxe...; 关键词：GloBE Rules Pillar Two Level playing field Complexity

《Belt and Road Initiative Tax Journal》