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Digitalization and International Tax Dispute Resolution: A Window of Opportunity for BRITACOM 被引量:1
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作者 Jinyan Li Nathan Jin Bao +2 位作者 Shanghua Hu Wei Hu Matias Zerbino 《Belt and Road Initiative Tax Journal》 2020年第2期51-63,共13页
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
关键词 DIGITALIZATION Tax dispute ARBITRATION Online ADR Mutual Agreement Procedure BRITACOM Belt and Road Initiative
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