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Building a belt and road international tax dispute prevention and resolution mechanism electrónico Cui Xiaojing, Chen Jingxian

By: Cui, Xiaojing.
Contributor(s): Chen, Jingxian.
Material type: ArticleArticleSubject(s): FISCALIDAD INTERNACIONAL | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | RUTAS COMERCIALES | CHINA In: Bulletin for International Taxation v. 76, n. 4, 2022, p. 170-182Summary: In this article, the authors consider developments since 2019 regarding the creation of Silk Road Economic Belt and the 21st-Century Maritime Silk Road (BRI) Tax Dispute Prevention and Resolution Mechanism (the “Mechanism”) under the auspices of China, as well as outlining how the Mechanism could be improved.
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Resumen.

In this article, the authors consider developments since 2019 regarding the creation of Silk Road Economic Belt and the 21st-Century Maritime Silk Road (BRI) Tax Dispute Prevention and Resolution Mechanism (the “Mechanism”) under the auspices of China, as well as outlining how the Mechanism could be improved.

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