Digital technologies are capable of facilitating and transforming tax administration and dispute resolution in various ways.This paper presents some existing and emerging best practices and suggests that there is an o...Digital technologies are capable of facilitating and transforming tax administration and dispute resolution in various ways.This paper presents some existing and emerging best practices and suggests that there is an opportunity for BRITACOM to take advantage of these technologies in enhancing tax dispute resolution among Belt and Road jurisdictions.展开更多
An effective mechanism for dispute prevention and resolution is im-portant to both tax administrations and taxpayers in achieving tax certainty.The Hong Kong Special Administrative Region of the People’s Republic of ...An effective mechanism for dispute prevention and resolution is im-portant to both tax administrations and taxpayers in achieving tax certainty.The Hong Kong Special Administrative Region of the People’s Republic of China(Hong Kong)has implemented frontend dispute prevention and backend dispute resolution mech-anisms,including advance ruling,advance pricing arrangement(APA)and mutual agreement procedure(MAP)systems.This article explains in detail the requirements and procedures and shares the practical experience relating to advance ruling,APA and MAP in Hong Kong region.展开更多
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
文摘Digital technologies are capable of facilitating and transforming tax administration and dispute resolution in various ways.This paper presents some existing and emerging best practices and suggests that there is an opportunity for BRITACOM to take advantage of these technologies in enhancing tax dispute resolution among Belt and Road jurisdictions.
文摘An effective mechanism for dispute prevention and resolution is im-portant to both tax administrations and taxpayers in achieving tax certainty.The Hong Kong Special Administrative Region of the People’s Republic of China(Hong Kong)has implemented frontend dispute prevention and backend dispute resolution mech-anisms,including advance ruling,advance pricing arrangement(APA)and mutual agreement procedure(MAP)systems.This article explains in detail the requirements and procedures and shares the practical experience relating to advance ruling,APA and MAP in Hong Kong region.
文摘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.
