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CHINA'S NON-FERROUS METALS INDUSTRY——Its Development Policies and Goals During the Ninth Five-year Plan Period
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作者 Xiao Yuan 《China's Foreign Trade》 1996年第4期40-41,共2页
The China Non-ferrous MetalsIndustry Corporation has putforward ten development policiesfor the Ninth Five-year Plan period,according to the central government’sinstruction to change the way of economicgrowth,and rai... The China Non-ferrous MetalsIndustry Corporation has putforward ten development policiesfor the Ninth Five-year Plan period,according to the central government’sinstruction to change the way of economicgrowth,and raise the integral quality andbenefit of the national economy: 展开更多
关键词 will CHINA’S NON-FERROUS METALS INDUSTRY Its Development Policies and goals During the Ninth Five-year Plan Period
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The Basic Orientation and Goals of China's Monetary Policy During the Period of Economic Transition
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作者 杜两省 李秉祥 《Social Sciences in China》 1998年第3期42-51,192,共11页
关键词 The Basic Orientation and goals of China’s Monetary policy During the Period of Economic Transition
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Some Thoughts on Tax Certainty 被引量:2
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作者 Brian J.Arnold 《Belt and Road Initiative Tax Journal》 2021年第1期91-103,共13页
The G20/OECD BEPS Project has resulted in many changes to both domestic law and tax treaties,including the adoption of anti-hybrid rules,earningsstripping rules to restrict the deduction of interest expenses,enhanced ... The G20/OECD BEPS Project has resulted in many changes to both domestic law and tax treaties,including the adoption of anti-hybrid rules,earningsstripping rules to restrict the deduction of interest expenses,enhanced transfer pricing rules and a multilateral treaty modifying hundreds of tax treaty changes.These extensive changes led to calls from both taxpayers and governments for enhancements to tax certainty.The BRITACOM has embraced these calls for enhanced tax certainty and made it one of its priority action items.This article puts current discussions about tax certainty into a broader context of the international tax system.It describes the nature and importance of tax certainty as a fundamental tax policy goal as well as the frequent conflicts between certainty and fairness in designing tax legislation and reviews the recent work of the IMF,the OECD and the BRITACOM on tax certainty.The article then explores the major sources of uncertainty,including deficiencies in tax legislation and tax administration,and discusses some methods for improving tax certainty for developing countries,including drafting better tax legislation,streamlining tax administration and adopting more efficient dispute-resolution mechanisms. 展开更多
关键词 Tax certainty policy goal
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Raising Tax Certainty in Cross-Border Tax Disputes Through a Body of Experts
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作者 Stef van Weeghel Błażej Kuźniacki 《Belt and Road Initiative Tax Journal》 2022年第2期64-73,共10页
In this article,we draw attention to raising tax certainty in cross-border tax disputes through a body of experts(BoE).Establishing and developing of a BoE on a non-legally binding basis to help prevent and resolve cr... In this article,we draw attention to raising tax certainty in cross-border tax disputes through a body of experts(BoE).Establishing and developing of a BoE on a non-legally binding basis to help prevent and resolve cross-border tax disputes aims to facilitate harmony in the dynamically evolving international tax environment.This,hopefully,elevates Confucius’everyday wisdom of“harmony is precious”to the global tax arena. 展开更多
关键词 Tax certainty Dispute resolution Body of experts policy goal
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