Tax cooperation is a foundation for tax certainty thereby contributing to an investment climate that fosters sustainable economic growth.To make tax cooperation effective,a platform for jurisdictions to exchange thoug...Tax cooperation is a foundation for tax certainty thereby contributing to an investment climate that fosters sustainable economic growth.To make tax cooperation effective,a platform for jurisdictions to exchange thoughts and align ap-proaches is needed.The BRITACOM has established itself as such a relevant platform for its members and already achieved many great results,e.g.when it comes to ca-pacity building via the establishment of the BRITACEG and its Curriculum.But there are many more opportunities,one of which could be the establishment of a joint dispute resolution body.展开更多
From the formation of the OECD,its work on taxation was driven by the member states,responding to the requirements of industrialised economies.However,during the work on the BEPS action plan leading to the final repor...From the formation of the OECD,its work on taxation was driven by the member states,responding to the requirements of industrialised economies.However,during the work on the BEPS action plan leading to the final reports in 2015,a limited number of developing country representatives participated in the technical working groups,aiming to ensure that the outcomes conformed to the needs of developing countries.Developing countries considered that the OECD procedures were not giving sufficient opportunity for countries to participate in the standard setting process.The countries that were required to implement the stan-dards needed a mechanism for participating in setting up the process of implemen-tation,and this led to the creation of the BEPS Inclusive Framework.Participation of non-OECD countries in decision-making was still limited,and many developing coun-tries were not members of the Inclusive Framework.The African group of nations at the UN considered that inclusive international.tax policy instruments should be developed through a global,transparent forum which can be provided by the UN.The UN Resolution of 22 November 2022 called for discussions on developing an international tax cooperation framework to be agreed through a UN inter-governmental process.The Terms of Reference of 15 Au-gust 2024 clarified that a Framework Convention should establish a system of gover-nance for inclusive international tax cooperation.It should establish an inclusive,fair,and transparent international tax system for sustainable development and strength-.ening of domestic resource mobilisation.展开更多
This year marks the tenth anniversary of the proposal of the Belt and Road Initiative(BRI)and the fourth year since the establishment of the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM)....This year marks the tenth anniversary of the proposal of the Belt and Road Initiative(BRI)and the fourth year since the establishment of the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM).This paper exam-ines the successful experience of the joint construction of the BRI and the significant improvement of the BRITACOM,and also discusses how China could play a bigger role in further deepening BRI tax cooperation via the platform of the BRITACOM.展开更多
文摘Tax cooperation is a foundation for tax certainty thereby contributing to an investment climate that fosters sustainable economic growth.To make tax cooperation effective,a platform for jurisdictions to exchange thoughts and align ap-proaches is needed.The BRITACOM has established itself as such a relevant platform for its members and already achieved many great results,e.g.when it comes to ca-pacity building via the establishment of the BRITACEG and its Curriculum.But there are many more opportunities,one of which could be the establishment of a joint dispute resolution body.
文摘From the formation of the OECD,its work on taxation was driven by the member states,responding to the requirements of industrialised economies.However,during the work on the BEPS action plan leading to the final reports in 2015,a limited number of developing country representatives participated in the technical working groups,aiming to ensure that the outcomes conformed to the needs of developing countries.Developing countries considered that the OECD procedures were not giving sufficient opportunity for countries to participate in the standard setting process.The countries that were required to implement the stan-dards needed a mechanism for participating in setting up the process of implemen-tation,and this led to the creation of the BEPS Inclusive Framework.Participation of non-OECD countries in decision-making was still limited,and many developing coun-tries were not members of the Inclusive Framework.The African group of nations at the UN considered that inclusive international.tax policy instruments should be developed through a global,transparent forum which can be provided by the UN.The UN Resolution of 22 November 2022 called for discussions on developing an international tax cooperation framework to be agreed through a UN inter-governmental process.The Terms of Reference of 15 Au-gust 2024 clarified that a Framework Convention should establish a system of gover-nance for inclusive international tax cooperation.It should establish an inclusive,fair,and transparent international tax system for sustainable development and strength-.ening of domestic resource mobilisation.
文摘This year marks the tenth anniversary of the proposal of the Belt and Road Initiative(BRI)and the fourth year since the establishment of the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM).This paper exam-ines the successful experience of the joint construction of the BRI and the significant improvement of the BRITACOM,and also discusses how China could play a bigger role in further deepening BRI tax cooperation via the platform of the BRITACOM.
