Li, Na
The Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) where is it heading? electrónico / Na Li .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article describes the policy objective, legal basis, structure and action plan of the Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) and reviews its performance in 2019 to 2021. The author argues that concluding multilateral conventions should be included on the agenda of the BRITACOM for its development in the future.
FISCALIDAD INTERNACIONAL
CONVENIO MULTILATERAL
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 740-748
The Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) where is it heading? electrónico / Na Li .-- , 2021
Disponible únicamente en formato electrónico a través de la Biblioteca del IEF.
Resumen.
This article describes the policy objective, legal basis, structure and action plan of the Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM) and reviews its performance in 2019 to 2021. The author argues that concluding multilateral conventions should be included on the agenda of the BRITACOM for its development in the future.
FISCALIDAD INTERNACIONAL
CONVENIO MULTILATERAL
Bulletin for International Taxation 0007-4624v. 75, n. 11/12, 2021, p. 740-748