Building a Belt and Road International Tax Dispute Prevention and Resolution Mechanism

Journal
Cui, X.; Chen, J. (Jingxian)
China (People's Rep.); International
Bulletin for International Taxation 2022 (Volume 76), No. 4
FormatPDF
EUR
40
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45
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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.