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The Implementation of the Global Minimum Tax(GloBE):The Need for an Effective Dispute Prevention and Resolution Mechanism
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作者 Robert Danon Daniel Gutmann +1 位作者 Guglielmo Maisto Adolfo Martín Jiménez 《Belt and Road Initiative Tax Journal》 2023年第2期64-68,共5页
The successful implementation of the Global Anti-Base Erosion(GloBE)rules on a global scale cannot be achieved without an international effective dispute prevention and resolution mechanism.However,the development of ... The successful implementation of the Global Anti-Base Erosion(GloBE)rules on a global scale cannot be achieved without an international effective dispute prevention and resolution mechanism.However,the development of a dispute prevention and resolution framework for the GloBE rules faces significant challenges.This article offers two possible options for an effective dispute prevention and resolution mechanism:a model based on reciprocal domestic legislations and the multilateral convention model. 展开更多
关键词 Global Anti-Base Erosion rules dispute prevention and resolution mechanism Multilateral convention
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Raising Tax Certainty in Singapore
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作者 《Belt and Road Initiative Tax Journal》 2022年第2期59-63,共5页
Tax certainty is key for both businesses and governments to optimise investments and economic progress.This article shares the experience of the Inland Revenue Authority of Singapore and the approaches taken to provid... Tax certainty is key for both businesses and governments to optimise investments and economic progress.This article shares the experience of the Inland Revenue Authority of Singapore and the approaches taken to provide a more certain tax environment for taxpayers. 展开更多
关键词 Tax certainty Mutual Agreement Procedure Advance Pricing Arrange-ment dispute prevention and resolution mechanisms BRITACOM
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