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
This paper explores the linkage between emerging new technologies and transfer pricing,and the mechanisms available to minimise and resolve disputes in this area.It explores the way that these technologies can help ac...This paper explores the linkage between emerging new technologies and transfer pricing,and the mechanisms available to minimise and resolve disputes in this area.It explores the way that these technologies can help achieve a better application of the Arm’s Length Principle(ALP)which remains the bedrock for transfer pricing around the world.It also identifies the way that both MNEs and Tax Administrations can use these technologies to get access to more comparable information and to achieve greater consistency in the allocation on the basis of the ALP.Finally some new ways of achieving more effective cross-border resolution mechanisms in the BRI jurisdictions are explored.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This paper explores the linkage between emerging new technologies and transfer pricing,and the mechanisms available to minimise and resolve disputes in this area.It explores the way that these technologies can help achieve a better application of the Arm’s Length Principle(ALP)which remains the bedrock for transfer pricing around the world.It also identifies the way that both MNEs and Tax Administrations can use these technologies to get access to more comparable information and to achieve greater consistency in the allocation on the basis of the ALP.Finally some new ways of achieving more effective cross-border resolution mechanisms in the BRI jurisdictions are explored.
