Raising Tax Certainty in Cross-Border Tax Disputes Through a Body of Experts
| Authors | |
|---|---|
| Publication date | 2022 |
| Journal | Belt and Road Initiative Tax Journal |
| Volume | Issue number | 3 | 2 |
| Pages (from-to) | 64-73 |
| Organisations |
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| Abstract | In this article, we draw attention to raising tax certainty in cross border tax disputes through a body of experts (BoE). Establishing and developing of a BoE on a non-legally binding basis to help prevent and solve cross border tax disputes aims to facilitate harmony in the dynamically evolving international tax environment. This, hopefully elevates Confucius’ everyday wisdom of “harmony is precious” to the global tax arena. |
| Document type | Article |
| Language | English |
| Published at |
https://www.britacom.org/gkzljxz/dzqk/202301/t20230111_1127294.html
(Final published version)
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