摘要
对于加入"一带一路"税收征管合作机制的国家(地区)来说,税收法治将为跨境经营活动和投资提供有力保障。本文从税收规则的起草和执行、诉讼制度和非约束性外部专家意见出发,就如何加强税收法治进行了探索,以期提高"一带一路"国家(地区)的税收确定性。
For jurisdictions that join the BRITACOM,the rule of law could provide an effective guarantee for cross-border business activities and investments.From the perspectives of the drafting and application of tax rules,court system and nonbinding advice by external experts,this paper explores how to strengthen the rule of law in taxation,with a view to improve the tax certainty of the BRI jurisdictions.
出处
《国际税收》
CSSCI
北大核心
2020年第1期20-23,共4页
International Taxation In China
关键词
税收法治
国际税收
税收确定性
The rule of law in tax
International taxation
Tax certainty
