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Mastering the COVID-19 Crisis from a Tax Perspective
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作者 Christian Kaeser Raelene Martin 《Belt and Road Initiative Tax Journal》 2020年第1期80-84,共5页
The COVID-19 crisis confronts governments and business with unparalleled challenges.It raises the question how tax measures can help to quickly relieve the stress put on business by the lockdowns and corresponding dec... The COVID-19 crisis confronts governments and business with unparalleled challenges.It raises the question how tax measures can help to quickly relieve the stress put on business by the lockdowns and corresponding decrease in business volume and cash-flow.The article covers various options that mostly have already been implemented or are about to be implemented in various jurisdictions including BRI jurisdictions.It also addresses some more indirect effects of the crisis including increasing visibility of the apparent flaws in the international tax system as well as the need to recover the current financial investments by governments in the future. 展开更多
关键词 Taxation of digital economy International tax system COVID-19
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