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New Technologies and Transfer Pricing in the BRI Jurisdictions

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Belt and Road Initiative Tax Journal 2021年第2期2卷 87-92页

作者： jeffrey owens WU Global Tax Policy Center Institute for Austrian and International Tax Law Vienna University of Economics and Business(WU)

This paper explores the linkage between emerging new technologies and transfer pricing,and the mechanisms available to minimise and resolve disputes in this *** 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 *** 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 *** some new ways of achieving more effective cross-border resolution mechanisms in the BRI jurisdictions are explored.

关键词： Transfer pricing Technology Cross-border tax disputes Tax certainty BRl jurisdictions

The Potential of Blockchain to Transform Tax Systems in BRI Jurisdictions

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Belt and Road Initiative Tax Journal 2020年第2期1卷 47-50页

作者： jeffrey owens WU Global Tax Policy Center Institute for Austrian and International Tax Law Vienna University of Economics and Business(WU)

This short article sets out how technology is able to help resolve some of the basic problems that have plagued Belt and Road Initiative economies over many decades,namely:how to assist companies to take advantage of global markets;how to move away from a cash-based economy to a cashless economy;and how to deal with the growing volume of illicit financial *** technologies will transform the tax administrations of BRI jurisdictions over time.

关键词： Tax Blockchain Digitalization Belt and Road Initiative

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区块链与税收:探索新领域

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国际税收 2020年第2期 10-11页

作者：杰弗里·欧文斯陈新(译) 维也纳经济大学全球税收政策中心国家税务总局苏州工业园区税务局

关于区块链,我有一个梦想:新兴区块链技术将会改变我们的税收体系。互联网即将从信息交换的工具转化为价值交换的工具。区块链将是这一重大转变的内容之一。区块链和数字货币背后的分布式账本技术(Distributed Ledger Technology)和智... 详细信息

关于区块链,我有一个梦想:新兴区块链技术将会改变我们的税收体系。互联网即将从信息交换的工具转化为价值交换的工具。区块链将是这一重大转变的内容之一。区块链和数字货币背后的分布式账本技术(Distributed Ledger Technology)和智能合约(Smart Contract),可以促进价值互联网(an internet of value)的发展。虽然认识的过程可能过于缓慢,但是企业界和各国政府正在逐渐意识到这些技术的以下潜力.

关键词：区块链人工智能