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International Taxation and the BRITACOM:A Study from the Perspective of“Profound Changes Unseen in a Century”
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作者 Deng Liping 《Belt and Road Initiative Tax Journal》 2020年第2期108-113,共6页
The world is undergoing"profound changes unseen in a century",which is crucial for current development of international taxation.The trends of"world multi-polarization,economic globalization,IT applicat... The world is undergoing"profound changes unseen in a century",which is crucial for current development of international taxation.The trends of"world multi-polarization,economic globalization,IT application and cultural diversity"are surging forward.New driving forces are replacing the old ones.Balance among different countries is also changing rapidly.A global governance system is thus reshaping.Based on all these changes,this paper analyzes their impacts on international taxation,and particularly the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM). 展开更多
关键词 International taxation BRITACOM Profound changes unseen in a century
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Tax Development on the New Journey:A Study from the Perspective of the BRITACOM
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作者 Deng Liping Chen Li 《Belt and Road Initiative Tax Journal》 2023年第1期33-38,共6页
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
关键词 International taxation The Belt and Road Initiative Tax cooperation BRITACOM
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