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Enhancing tax Administration Capacity Building: Macao SAR Experience

Belt and Road Initiative tax Journal 2022年第1期3卷 37-42页

作者： Bruno Aniceto da Silva Financial Services Bureau Macao SAR China

The fast pace of development in the international tax matters requires enhancement of tax administration capacity *** outcomes of the Final Report of the Enhancing tax Administration Capacity Task Force released in September 2021 confirmed the increasing demand of the BRI jurisdictions for capacity building in international *** article reflects on possible areas and approaches for capacity building *** proposes some initiatives that may be developed to help address the gaps among the BRI jurisdictions and contribute to building the capacities of their tax *** reflection is made with a view drawn from the experience of the Macao SAR as one of the first Belt and Road Initiative tax academies.

关键词： Capacity building tax administration international tax BRITA

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Enhancing the Capacity of tax Administrations to Develop tax Policy

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Belt and Road Initiative tax Journal 2022年第1期3卷 16-24页

作者： Marcello Estevao Tatiana Falcao World Bank

Building capacity in tax administrations will be key in coping with the new challenges arising from the new ways of doing *** article discusses three topics that will require the building of new assessment and tax collection capabilities within tax administrations,namely:the digital economy,cryptocurrency taxation,and environmental *** proposes issues that will require further attention and consideration by tax administrations wishing to collect the rent attributed to these *** is contended that new capacities will have to be developed not just to handle the“new”forms of doing business,but also to generate income and to allow for a harmonized environment that facilitates and draws investment to Belt and Road Initiative *** transformation ought to occur while“traditional”issues in international tax administration and cooperation persist.

关键词： international tax Digital economy Climate change Cryptocurrency Belt and Road Initiative tax administration Capacity building

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The Use of Digital Technology by Belt and Road tax Administrations

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Belt and Road Initiative tax Journal 2023年第2期4卷 53-63页

作者： Hafiz Choudhury Peter Hann The M Group Inc. international tax and Investment Center

The growing trading links in the modern world have made it more difficult for tax administrations to monitor the activities of multinational enterprises(MNEs)operating on their *** technology and communications have been used by MNEs to increase the scope of their operations and create global supply chains,while tax administrations try to use limited resources to apply the tax *** development of digital technology within government can help tax administrations to implement the latest international tax rules and monitor taxpayer activities more completely,improving domestic resource mobilisation.A benefit of more digitalisation for tax administrations is the ability to manage data and use analytical tools to make the best use of the data *** international tax cooperation has provided tax administrations with access to information from country-by-country(CbC)reporting,the common reporting standard(CRS)and the exchange of tax *** give tax administrations access to large volumes of data in relation to cross-border activities to facilitate risk *** can also reduce the compliance burden of taxpayers by making it easier to complete their tax obligations,helping them to integrate taxation processes into their routine business *** use of technology combined with adequate governance can boost the efficiency of tax *** Belt and Road Initiative tax Administration Cooperation Mechanism(BRITACOM)can be a platform for cooperation among tax administrations to gain more *** is important for BRI tax administrations to learn from each other through sharing their knowledge and experience in the introduction of digital technology.

关键词： tax administration Digital technology Risk assessment tax compliance Governance international tax BRI BRITACOM

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DISCIPLINED APPROACHES FOR CONSTRUCTING A RULE OF LAW ORDER： RECONSIDERATIONS REVISED EDITORs S NOTE

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Frontiers of Law in China-Selected Publications from Chinese Universities 2016年第4期11卷 590-591页

作者： HU Tianlong S.J.D. in tax Law and international Law The University of Michigan Law School Associate Professor of Law School of Law Renmin University of China

It is an honor to introduce this Focus on “Disciplined Approaches for Constructing a Rule of Law Order： Reconsiderations Revisited,” which contains two articles contributed by Dr. YAN Tian and Prof. HU Tianlong. Admittedly, this Focus primarily aims to conceptualize new elements of the rule of law rhetoric faced by Chinese scholars. The two articles brought in a broad, doctrinal, yet incisive, critical review and reconsideration on how the rule of law construction in modem China may accommodate constantly-changing social movements and understandings as well as fiscal and taxation policies, and how China may take practical steps to implement such adjustments.

关键词： tax law reform rule of law international tax tax judicature

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国际税收政策的世纪选择与未来出路

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财政与税务 2021年第5期

作者：廖体忠

经济全球化和数字化背景下的国际税收改革是当前最受关注的全球税收议题。数字化的迅速发展，深刻改变着人类的生产生活，也对运行近一个世纪以来的国际税收规则体系带来根本性的挑战。新冠肺炎疫情的暴发与持续蔓延，使各国财政支出增... 详细信息

经济全球化和数字化背景下的国际税收改革是当前最受关注的全球税收议题。数字化的迅速发展，深刻改变着人类的生产生活，也对运行近一个世纪以来的国际税收规则体系带来根本性的挑战。新冠肺炎疫情的暴发与持续蔓延，使各国财政支出增加，税收收入下滑，进一步加大了国际税收改革的压力与动力。本文站在历史的视角，勾勒近一个世纪以来国际税收的演进过程，并尝试提出国际税收改革的政策选择和出路。

关键词：国际税收国际税收原则规则政策改革 international tax international tax principles rules policy reform

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论数字时代来源地课税的合理性①

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财政与税务 2022年第3期

作者：克雷格·埃利夫刘奇超

价值创造这一概念是受益理论的引申发展，它证明了来源地课税的合理性（比如解释了原因及其公平性），但是解决不了其他问题。换言之，如果一个非居民企业在市场管辖区中创造... 详细信息

价值创造这一概念是受益理论的引申发展，它证明了来源地课税的合理性（比如解释了原因及其公平性），但是解决不了其他问题。换言之，如果一个非居民企业在市场管辖区中创造...

关键词：税收合理性国际税收受益理论价值创造数字税 justification for tax international tax benefit theory value creation digital tax

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经济数字化与全球税收治理：背景、困境与对策

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财政与税务 2020年第10期

作者：刘建徽周志波

经济数字化是21世纪社会发展的一大趋势，对现有的政治经济秩序造成了很大的冲击，并给全球税收治理带来了严峻的挑战。本文以经济数字化的发展特征和趋势为逻辑起点，分析了经济数字化对全球税收治理秩序的冲击及由此带来的困境，并在... 详细信息

经济数字化是21世纪社会发展的一大趋势，对现有的政治经济秩序造成了很大的冲击，并给全球税收治理带来了严峻的挑战。本文以经济数字化的发展特征和趋势为逻辑起点，分析了经济数字化对全球税收治理秩序的冲击及由此带来的困境，并在推演OECD和欧盟等世界主要经济体应对经济数字化挑战的税收政策实践的基础上，就重塑数字经济国际税收规则，构建全球税收治理新秩序，提出了制度设想和政策建议。本文认为，经济数字化背景下重塑全球税收治理秩序，应当以认知上的包容开放界定政府市场的角色定位，以政治上的合作信赖促进税收领域的协作共治，以制度上的共识趋同促进税收领域的秩序重构，以技术上的互助协同促进税收领域的征管胜任。

关键词：经济数字化全球治理税收合作国际税收 economic digitalization global governance tax cooperation international tax

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