EXCLUSIVE INTERVIEW
? China’s Practice in Improving Tax Environment: An Exclusive Interview with Commissioner Wang Jun of STA, China /3 FEATURE
? More Than Just Tax Administration — Inland Revenue Authority of Singapore ? International Tax and Relations Division, IRAS/16
? Measures to Improve Business Environment from a Tax Administration Perspective: The Case of Inland Revenue Board of Malaysia ? Esther A.P. Koisin /23
?Improving the UK Tax Environment — Building Future Success on Solid Foundations ? Chris Sanger and David Snell /30
? Tax Reforms for Better Tax Administration: Georgian Experience ? Ia Mikhelidze /41
? The Use of Technology to Enhance Taxpayer Service and Improve Tax Compliance — Experience of Hong Kong, China ? Leung To-shan /47 ANALYSIS & INSIGHTS
? Taxes and Investment Climate: How about a BRITACOM-Report Metric for Its Jurisdictions? ? Christian Kaeser /52
?The Tax Administration Diagnostic Assessment Tool: Overview and Insights To-date ? Justin Zake /59
? The Significance of a Country s Tax Environment in Economic Growth and Development ? Victor van Kommer and Shiqi Ma /68
? Some Thoughts on Tax Certainty ? Brian J. Arnold /91
INTERNATIONAL TAXATION
?Improving Taxation of Income from International Transportation — Study on Jurisdictions Covered by the Belt and Road Initiative ? Guglielmo Maisto/104
TAX PRACTICE
? Digital Transformation of Indirect Tax Administration ? Wang Xiang /112
IN BRIEF
? The Milestones of the BRITACOM Development /120