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关于改善“一带一路”国家(地区)税收争议解决机制的讨论 被引量:4
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作者 罗伯.托马斯 黎颂喜 纪逸天 《国际税收》 CSSCI 北大核心 2019年第5期22-28,共7页
2013年,中华人民共和国主席习近平在哈萨克斯坦首次提出“一带一路”倡议,旨在依照古代贸易路线重建连接亚洲与欧洲、非洲的贸易和基础设施网络。时至今日,参与“一带一路”倡议的国家和地区已增加到130多个1。
关键词 一带一路 争议解决机制 国家 中华人民共和国主席 税收 基础设施网络 哈萨克斯坦 习近平
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Finding Opportunity in Adversity:Tax-focused COVID-19 Support in BRITACOM Members 被引量:1
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作者 Chris Sanger Rob Thomas becky lai 《Belt and Road Initiative Tax Journal》 2020年第1期63-71,共9页
In this article,we show that,in common with the 2008-2009 global financial crisis,tax administration is already playing and will continue to play an important role in securing a safe and expeditious exit from the COVI... In this article,we show that,in common with the 2008-2009 global financial crisis,tax administration is already playing and will continue to play an important role in securing a safe and expeditious exit from the COVID-19 crisis,and the lessons learned from globally are crucial for the Belt and Road Initiative(BRI)crisis response.We look at the types of measures being utilized both globally and by BRITACOM Members’governments,the added burden being placed on tax administrators as a result of the need to oversee new programs and change existing ones,and the potential longer-term effects on tax administration as the world learns to live in what may need to be a"new normal".We conclude that there is an opportunity to use this experience to"build better"as we look beyond the support phase and to the future of tax administration. 展开更多
关键词 Belt and Road Initiative Tax administration COVID-19 stimulus COVID-19 tax response
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Promoting the High-Quality Development of the Belt and Road:A Taxation Perspective
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作者 becky lai 《Belt and Road Initiative Tax Journal》 2023年第1期19-32,共14页
This article sets out the evolution journey of trade and investment since globalization,the relationship between foreign direct investment and gross do-mestic product growth,revisits the utilization of tax incentives ... This article sets out the evolution journey of trade and investment since globalization,the relationship between foreign direct investment and gross do-mestic product growth,revisits the utilization of tax incentives in the past,explores the tax incentives for the post-pandemic recovery period in 2023,and provides some thoughts on how the BRITACOM platform may support high-quality growth. 展开更多
关键词 FDI GDP Tax incentive INVESTMENT Quality growth Green transition
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