The successful implementation of the Global Anti-Base Erosion(GloBE)rules on a global scale cannot be achieved without an international effective dispute prevention and resolution mechanism.However,the development of ...The successful implementation of the Global Anti-Base Erosion(GloBE)rules on a global scale cannot be achieved without an international effective dispute prevention and resolution mechanism.However,the development of a dispute prevention and resolution framework for the GloBE rules faces significant challenges.This article offers two possible options for an effective dispute prevention and resolution mechanism:a model based on reciprocal domestic legislations and the multilateral convention model.展开更多
The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transporta...The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transportation income derived from the operation of ships,railways and trucks in international traffic.This article covers an analysis of some of the treaties concluded by certain BRI jurisdictions and the possible ways of improvement of the tax regime applicable to taxation of international transportation either through international administrative cooperation or treaty legislation.展开更多
文摘The successful implementation of the Global Anti-Base Erosion(GloBE)rules on a global scale cannot be achieved without an international effective dispute prevention and resolution mechanism.However,the development of a dispute prevention and resolution framework for the GloBE rules faces significant challenges.This article offers two possible options for an effective dispute prevention and resolution mechanism:a model based on reciprocal domestic legislations and the multilateral convention model.
文摘The goals pursued by the Belt and Road Initiative(BRI)and the role played by international transportation on the development of cross-border trade suggest a focused review of issues dealing with taxation of transportation income derived from the operation of ships,railways and trucks in international traffic.This article covers an analysis of some of the treaties concluded by certain BRI jurisdictions and the possible ways of improvement of the tax regime applicable to taxation of international transportation either through international administrative cooperation or treaty legislation.
