The Belt and Road Initiative Tax Administration Cooperation Mechanism (BRITACOM): Where Is It Heading?

Journal
Li, N.
China (People's Rep.); International
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.