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Recent and Emerging Trends in Raising Tax Certainty on Cross-Border Transactions 被引量:1
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作者 bruno aniceto da silva 《Belt and Road Initiative Tax Journal》 2023年第1期104-112,共9页
Raising tax certainty constitutes a fundamental for investment de-cisions by multinational enterprises(MNEs)while it is highly valuable also for tax administrations.Therefore,it has been considered as one of the core ... Raising tax certainty constitutes a fundamental for investment de-cisions by multinational enterprises(MNEs)while it is highly valuable also for tax administrations.Therefore,it has been considered as one of the core areas by the BRITACOM parties.Over the past few years,considerable attention has been devoted to improving tax certainty while new challenges arise.This article analyses some of the recent advances and emerging initiatives in terms of raising tax certaintywww.britacom.org mechanisms for cross-border transactions in areas such as dispute prevention and resolution,transfer pricing,General Anti-Avoidance Rules(GAARs)and the taxation of digital economy. 展开更多
关键词 Tax certainty Dispute resolution Transfer pricing GAARs Taxing digital economy
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Enhancing Tax Administration Capacity Building: Macao SAR Experience
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作者 bruno aniceto da silva 《Belt and Road Initiative Tax Journal》 2022年第1期37-42,共6页
The fast pace of development in the international tax matters requires enhancement of tax administration capacity building.The outcomes of the Final Report of the Enhancing Tax Administration Capacity Task Force relea... The fast pace of development in the international tax matters requires enhancement of tax administration capacity building.The outcomes of the Final Report of the Enhancing Tax Administration Capacity Task Force released in September 2021 confirmed the increasing demand of the BRI jurisdictions for capacity building in international taxation.This article reflects on possible areas and approaches for capacity building enhancement.It proposes some initiatives that may be developed to help address the gaps among the BRI jurisdictions and contribute to building the capacities of their tax officials.This reflection is made with a view drawn from the experience of the Macao SAR as one of the first Belt and Road Initiative tax academies. 展开更多
关键词 Capacity building Tax administration International tax BRITA
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