Tax Certainty Challenges and Opportunities from BEPS 2.0 in BRI Jurisdictions

BEPS 2.0 is set to have a profound effect on the Belt and Road jurisdic-tions’ tax certainty environment. In the initial stage, a heightening of tax uncertainty can be envisioned, though in the longer term there is reason to be optimistic that a new and more certain BRI tax environment will emerge, in which the BRITACOM can play a crucial role.