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Cooperation among BRI Jurisdictions in Private Sector Governance in Tax Matters

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Belt and Road Initiative Tax Journal 2023年第1期4卷 94-103页

作者： Hafiz Choudhury peter hann The M Group Inc

Differences in national accounting standards can make it difficult for users of financial statements,including investors,to correctly assess financial results in each country or compare the business performance from one country to *** jurisdictions need to ensure that potential investors have as much information as possible and can make accurate *** best course may be to move to-wards adopting the international accounting *** adoption of internation-al standards is considered by the International Accounting Standards Board(IASB)to be a low-cost option for developing countries if they do not have the administrative capacity to develop their own domestic accounting *** standards cover the treatment of taxation items,including deferred taxation,in the financial *** international accounting standard dealing with income tax is Inter-national Accounting Standards(IAS)*** this standard can lead to enhanced tax disclosure,transparency and *** view of the potential impact of the global minimum tax developed under Pillar Two of the OECD proposals,the IASB intends to amend IAS 12 to ensure that tax disclosures in the financial statements re-main *** IASB has proposed a temporary exception to IAS 12 in relation to recognition of deferred tax assets and liabilities relating to Pillar Two *** the IASB proposals an entity would however be required to disclose information for the current period on Pillar Two legislation enacted in the jurisdictions where it *** periods after the global minimum tax comes into effect,an entity would be required to separately disclose the liability to Pillar Two taxes.

关键词： Corporate governance Accounting standards Regional harmonisa-tion IAS 12 Global minimum tax Tax disclosure Tax transparency

Implications of the Interaction of Trade and Tax Rules(Part One)

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Belt and Road Initiative Tax Journal 2022年第2期3卷 90-94页

作者： Hafiz Choudhury peter hann Daniel A.Witt The M Group Inc ITIC

Trade,investment and tax treaties are concluded for different reasons and with different *** international trade and tax systems are overseen by different global *** overlaps and inconsistencies between these agreements could be exploited by investors to gain unintended ***,developing countries must ensure that there is greater cooperation and exchange of information in relation to trade,investment and tax *** exchange of information between tax administrations is important in the context of the Belt and Road Initiative(BRI),where the tax administration in each jurisdiction needs to know more about the cross-border transactions of multinationals operating in its *** most effective way for developing countries to improve the exchange of information is to sign multilateral agreements,in particular the Convention on Mutual Assistance in Tax *** customs and transfer pricing functions within a jurisdiction should collaborate and exchange information to ensure that the pricing of import transactions is consistent across different *** functions could carry out risk-based compliance audits that would involve comparison of transfer pricing and customs *** the context of coordination between customs and direct tax functions,the comparison of customs and transfer pricing documentation can be established on a routine *** coordination of transfer pricing and customs would also help taxpayers reduce compliance costs in relation to cross-border *** view of the compliance costs involved in putting together transfer pricing documentation,it would help taxpayers if much of the same documentation could also be used for the purposes of customs valuation.

关键词： Investment treaty Double tax agreement Customs duties World Trade Organisation Tax administration Transfer pricing Developing countries

Peri-Gondwanan terranes in the Romanian Carpathians:A review of their spatial distribution,origin,provenance,and evolution

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Geoscience Frontiers 2014年第3期5卷 395-411页

作者： Ioan Balintoni Constantin Balica Mihai N.Ducea Horst-peter hann Department of Geology Babes-Bolyai University400084 Cluj-NapocaRomania Department of Geosciences The University of Arizona1040 E.4th StreetTucsonAZ 85721USA Faculty of Geology and Geophysics Bucharest UniversityStr.N.Balcescu Nr 1BucurestiRomania Institut fr Geowissenschaften Universitt Tbingen72076 TbingenGermany

The basement of the Romanian Carpathians is made of Neoproterozoic to early Paleozoic peri- Gondwanan terranes variably involved in the Variscan orogeny, similarly to other basement terrains of Europe. They were hardly dismembered during the Alpine orogeny and traditionally have their own names in the three Carpathian areas. The Danubian domain of the South Carpathians comprises the Dragsan and Lainici-Paiius peri-Amazonian terranes. The Dragsan terrane originated within the ocean surrounding Rodinia and docked with Rodinia at -800 Ma. It does not contain Cadomian magmatism and consequently it is classified as an Avalonian extra-Cadomian terrane, The Lainici-Pfiius terrane is a Ganderian fragment strongly modified by Cadomian subduction-related magmatism, It is attached to the Moesia platform. The TisoviD terrane is an ophiolite that marks the boundary between Drfagsan and Lainici-Paius terranes. The other basement terranes of the Romanian Carpathians originated close to the Ordovician North- African orogen, as a result of the eastern Rheic Ocean opening and closure. Except for the Sebes-Lotru terrane that includes a lower metamorphic unit of Cadomian age, all the other terranes （Bretila, Tulghes, Negrisoara and Rebra in the East Carpathians, Somes, Biharia and Baia de Aries in the Apuseni mountains, Fagaras, Leaota, Carat and Pades in the South Carpathians） represent late Cambrian-Ordovician rock assemblages. Their provenance, is probably within paleo-nortbeast Africa, close to the Arabian-Nubian shield. The late Cambrian-Ordovician terranes are defined here as Carpathian-type terranes. According to their lithostratigraphy and origin, some are of continental margin magmatic arc setting, whereas others formed in rift and back-arc environment and closed to passive continental margin settings. In a paleo- geographic reconstruction, the continental margin magmatic arc terranes were first that drifted out, followed by the passive continental margin terranes with the b

关键词： Romanian Carpathians pre-Alpine terranes U-Pb Geochronology Avalonian-type and Carpathian-type terranes Tornquist Rheic and Paleotethyan sutures Ordovician North-African orogen

Tax Policies Supporting Growth and Sustainable and Equitable Development in Post-COVID Economic Recovery Period

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Belt and Road Initiative Tax Journal 2021年第2期2卷 64-76页

作者： peter hann Hafiz Choudhury Daniel A.Witt The M Group Inc ITIC

As the pandemic begins to ease in some places,the support made available to individuals and businesses should be gradually phased out and replaced by spending to encourage economic growth and *** businesses and individuals are recovering from the problems caused by the pandemic,revenue from corporate and individual income taxes may be *** tax revenues can however be gained from improved taxation of the digital economy and the opportunities to identify undisclosed income sources arising from agreements for the exchange of tax *** must modernise tax administration to improve taxpayer compliance and reduce the size of the informal and shadow *** and digitalisation of tax administration can significantly improve tax *** the dialogue process under BRITACOM,the BRI jurisdictions can benefit from the experience of other developing jurisdictions and receive technical support to improve tax administration and *** incentives could be used to encourage businesses to invest in the digital and green energy *** incentives should be specifically framed and targeted to achieve the maximum effect and monitored to ensure that they continue to achieve the required goals.

关键词： Tax policy Tax incentives Tax administration Environmental taxes Developing jurisdictions BRI

Tax Challenges and Opportunities of Post-COVID-19 Economic Recovery

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Belt and Road Initiative Tax Journal 2020年第2期1卷 99-107页

作者： peter hann Hafiz Choudhury Daniel A.Witt The M Group Inc ITIC

Governments around the world have taken urgent measures including both fiscal and monetary policies,to address the severe economic effects of the COVID-19 *** measures were taken to support businesses and individuals during the pandemic,to support unemployed people and reduce insolvencies resulting from the crisis;however,as the health situation around the world begins to improve,countries affected by the pandemic should take measures to stimulate growth and *** article argues that countries should act to promote investment and economic growth,in support of green energy and future *** measures could include tax and non-tax *** measures should be carefully targeted to achieve the intended result and their effects should be monitored through the collection of relevant *** BRITACOM can be a platform to establish standards and exchange experiences.

关键词： COVID-19 Tax policy Tax incentives Tax relief Tax administration BRITACOM

Zircon and Garnet Geochronology of Eclogites from the Moldanubian Zone of the Black Forest,Germany

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Zircon and Garnet Geochronology of Eclogites from the Moldan...

Three primary malignancies in 17 years in a man with chronic hepatitis B

中国科学院地质与地球物理研究所2003学术年会

作者： Wolfgang Todt Horst peter hann Max-Planck Institut für Chemie Postfach 306055020 MainzGermany Institut und Museum für Geologie und Palontologie Universitt Tübingen72076 TübingenGermany

The Moldanubian zone of the Black Forest,Germany,part of the internal zone of the central European Variscan belt, exposes high-pressure metamorphic rocks as small eclogite lenses in host *** report zircon U-Pb and Pb-Pb ages and garnet Sm-Nd and Pb-Pb ages for five *** less mobile trace element contents of these eclogites are similar to those of mid-ocean ridge basalts but have moderate to highly fractionated concentrations of the rare earth elements,enrichments in the incompatible elements,and negative anomalies in the high-field strength elements. Initialε values range from -3 to +1.8,and initial Sr/Sr ratios range from 0.7040 to *** characteristics of the eclogites suggest an origin from mantle-derived magmas contaminated either by evolved crustal material during intrusion or altered by fluid before or during eclogitization.A combination of zircon U-Pb and Pb-Pb evaporation dates of the eclogites constrains a magmatic episoce between～486 and～445 *** episode was contemporary with the early Paleozoic mafic to ultramafic magmatism in the eastern part of the Variscan belt and probably represents an early Paleozoic rift-stage *** subjected to the stepwise acid-leaching method from three eclogites yield Sm-Nd isochron ages of about 348-340 Ma,similar to the dates previously *** same garnets give less precise Devonian to Early Carboniferous Pb-Pb isochron ages of 406±31 Ma,386±21 Ma,and 353±89 Ma,which probably date to an earlier stage of the Variscan convergence.

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Hepatoma Research 2019年第6期5卷 25-32页

作者： peter D.Block Brianna J.Shinn Christopher G.Roth Jeffrey P.Baliff Ralph G.Zinner Hie-Wonhann Department of Medicine Thomas Jefferson University HospitalPhiladelphiaPA 19107USA Department of Radiology Abdominal Imaging DivisionThomas Jefferson University HospitalPhiladelphiaPA 19107USA Department of Pathology Anatomy&Cell BiologyThomas Jefferson University HospitalPhiladelphiaPA 19107USA Department of Medical Oncology Thomas Jefferson University HospitalPhiladelphiaPA 19107USA Liver Disease prevention Center Division of Gastroenterology and Hepatology Thomas Jefferson University HospitalPhiladelphiaPA 19107USA

The occurrence of three primary malignancies in a single patient is an infrequent phenomonen with an estimated occurrence at 0.1%.Notably,patients with hepatocellular carcinoma(HCC)are particularly unlikely to develop extrahepatic primary *** this light,we present a case of patient with chronic hepatitis B who developed HCC,as well as two other primary *** case exhibits an exceedingly rare combination of cancers,underlining the importance of continued cancer surveillence in those with a history of primary malignancy.

关键词： Hepatitis B virus hepatocellular carcinoma antiviral therapy lung cancer multiple malignancy