Values are the most important issue in identifying one particular culture.Social values are the feelings people have about what is important,worthwhile,and just.In this paper,the differences between British and Americ...Values are the most important issue in identifying one particular culture.Social values are the feelings people have about what is important,worthwhile,and just.In this paper,the differences between British and American values are discussed in two aspects which mainly lie respectively in the comparisons of values and characteristics in both cultures.展开更多
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
文摘Values are the most important issue in identifying one particular culture.Social values are the feelings people have about what is important,worthwhile,and just.In this paper,the differences between British and American values are discussed in two aspects which mainly lie respectively in the comparisons of values and characteristics in both cultures.
文摘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.
