International Taxation and the BRITACOM:A Study from the Perspective of“Profound Changes Unseen in a Century”

The world is undergoing"profound changes unseen in a century",which is crucial for current development of international taxation.The trends of"world multi-polarization,economic globalization,IT application and cultural diversity"are surging forward.New driving forces are replacing the old ones.Balance among different countries is also changing rapidly.A global governance system is thus reshaping.Based on all these changes,this paper analyzes their impacts on international taxation,and particularly the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM).