Research on tax cooperation mechanism of China and countries along the "One Belt And One Road" in the post-BEPS Era
- DOI
- 10.2991/icpm-18.2018.24How to use a DOI?
- Keywords
- tax cooperation mechanisms; “One Belt and One Road”; the post-BEPS Era
- Abstract
As a major breakthrough in the reform of international taxation, BEPS Actions are widely recognized and highly valued by both developed and developing countries. Global tax reform entered into the post BEPS Era. Promoting tax cooperation between China and countries along the “One Belt and One Road” is an important task for China's taxation adapting to the new situation of the world tax reform. This study summarizes the characteristics of the post-BEPS Era and analyses the current situation and existing problems of tax cooperation between China and countries along “One Belt and One Road”. After that, this study proposes three mechanisms to promote tax cooperation between China and the countries along the “One Belt and One Road”. That is, the agreement mechanism, the collaboration mechanism of tax collection and management, and the tax service mechanism
- Copyright
- © 2018, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Huang Lijun PY - 2018/09 DA - 2018/09 TI - Research on tax cooperation mechanism of China and countries along the "One Belt And One Road" in the post-BEPS Era BT - Proceedings of the Fifth International Conference on Public Management : International Collaboration for Innovated Public Governance (ICPM 2018) PB - Atlantis Press SP - 107 EP - 112 SN - 2352-5428 UR - https://doi.org/10.2991/icpm-18.2018.24 DO - 10.2991/icpm-18.2018.24 ID - Lijun2018/09 ER -