摘要
On 9 May 2022,the Organisation for Economic Co-operation and Development(OECD),the State Taxation Administration(STA)and the Ministry of Finance(MoF)of China and the Xiamen University(XMU)held an online ceremony to mark the signing of a Memorandum of Understanding for Co-op-eration in establishing the China-OECD LLM Programme on Taxation(COTP),drawing up a blueprint for talent cultivation in international tax law among Belt and Road jurisdictions,capacity building of tax administrations of developing countries and the construction of a global tax governance system.On 15 September 2022,the launch ceremony of the COTP was held at the XMU,attended by representatives of the participating parties and the inaugural 19 stu-dents from six developing countries including China,Egypt,Myanmar and Kenya.