This article addresses the issue of tax certainty with emphasis on certainty in international taxation.It also discusses the most important methods and measures used to create and enhance tax certainty.
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 applicat...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).展开更多
This article outlines the significance of the digital economy,highlighting the challenges to taxation,and introducing the focus of the article on Azerbaijan's perspective.In recent decades,the digital revolution h...This article outlines the significance of the digital economy,highlighting the challenges to taxation,and introducing the focus of the article on Azerbaijan's perspective.In recent decades,the digital revolution has transformed the global economy,reshaping industries,business models,and consumer behavior at an unprecedented pace.This transformation,commonly referred to as the digital economy,encompasses a broad spectrum of activities ranging from e-commerce and digital services to data analytics and cloud computing.As the digital economy continues to expand its influence,traditional tax systems face significant challenges in adapting to this new reality.This has ignited discussions worldwide across various legal and regulatory domains,and international taxation is no exception.The tax consequences are extensive,impacting both direct and indirect taxation,broader tax policy matters,and tax administration.展开更多
The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transporta...The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transportation income derived from the operation of ships,railways and trucks in international traffic.This article covers an analysis of some of the treaties concluded by certain BRI jurisdictions and the possible ways of improvement of the tax regime applicable to taxation of international transportation either through international administrative cooperation or treaty legislation.展开更多
This article aims to assess the significance of electronic commerce(e-commerce)and digitalization,and examine the existing taxation practices both globally and in the Republic of Azerbaijan.In contrast to traditional ...This article aims to assess the significance of electronic commerce(e-commerce)and digitalization,and examine the existing taxation practices both globally and in the Republic of Azerbaijan.In contrast to traditional trade,e-commerce relies on modern digital solutions for conducting business operations.When we examine the statistics of e-commerce turnover,it becomes evident that both globally and within the Republic of Azerbaijan,there has been a consistent upward trajectory in turnover over the years.Consequently,it is imperative to emphasize the significance of regulating activities stemming from various emerging trends in e-commerce and adopting a more intricate approach to electronic tax accounting for non-resident entities engaged in e-commerce.展开更多
This year marks the tenth anniversary of the proposal of the Belt and Road Initiative(BRI)and the fourth year since the establishment of the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM)....This year marks the tenth anniversary of the proposal of the Belt and Road Initiative(BRI)and the fourth year since the establishment of the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM).This paper exam-ines the successful experience of the joint construction of the BRI and the significant improvement of the BRITACOM,and also discusses how China could play a bigger role in further deepening BRI tax cooperation via the platform of the BRITACOM.展开更多
文摘This article addresses the issue of tax certainty with emphasis on certainty in international taxation.It also discusses the most important methods and measures used to create and enhance tax certainty.
文摘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).
文摘This article outlines the significance of the digital economy,highlighting the challenges to taxation,and introducing the focus of the article on Azerbaijan's perspective.In recent decades,the digital revolution has transformed the global economy,reshaping industries,business models,and consumer behavior at an unprecedented pace.This transformation,commonly referred to as the digital economy,encompasses a broad spectrum of activities ranging from e-commerce and digital services to data analytics and cloud computing.As the digital economy continues to expand its influence,traditional tax systems face significant challenges in adapting to this new reality.This has ignited discussions worldwide across various legal and regulatory domains,and international taxation is no exception.The tax consequences are extensive,impacting both direct and indirect taxation,broader tax policy matters,and tax administration.
文摘The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transportation income derived from the operation of ships,railways and trucks in international traffic.This article covers an analysis of some of the treaties concluded by certain BRI jurisdictions and the possible ways of improvement of the tax regime applicable to taxation of international transportation either through international administrative cooperation or treaty legislation.
文摘This article aims to assess the significance of electronic commerce(e-commerce)and digitalization,and examine the existing taxation practices both globally and in the Republic of Azerbaijan.In contrast to traditional trade,e-commerce relies on modern digital solutions for conducting business operations.When we examine the statistics of e-commerce turnover,it becomes evident that both globally and within the Republic of Azerbaijan,there has been a consistent upward trajectory in turnover over the years.Consequently,it is imperative to emphasize the significance of regulating activities stemming from various emerging trends in e-commerce and adopting a more intricate approach to electronic tax accounting for non-resident entities engaged in e-commerce.
文摘This year marks the tenth anniversary of the proposal of the Belt and Road Initiative(BRI)and the fourth year since the establishment of the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM).This paper exam-ines the successful experience of the joint construction of the BRI and the significant improvement of the BRITACOM,and also discusses how China could play a bigger role in further deepening BRI tax cooperation via the platform of the BRITACOM.
