《“一带一路”税收（英文）》2021年第2期目次

税收杂志

《“一带一路”税收（英文）》（半年刊）是由国家税务总局主管、中国税务杂志社主办和出版的全英文期刊。该刊创立于2020年，目前已出版4期，主题分别为全球各国抗击新冠肺炎疫情的税收政策及征管纳服举措、提升“一带一路”国家（地区）税收征管信息化水平、优化“一带一路”国家（地区）税收营商环境，以及“一带一路”国家（地区）近期税收制度和征管改革动向。应读者要求，特奉上2021年第2期目次，仅供参考。期待您的持续关注及宝贵建议。
“一带一路”税收
—2021年第2期目次 —

FEATURE
? China’s Tax Reforms in Facilitating Globalization and the Belt and Road Initiative
? Ma Long /3

? A Comparative Study on the Annual Reconciliation of IIT Between China and Some Other Jurisdictions
? Research Group of China International Taxation Research Institute /10

? Tax Reforms in Indonesia：Road to Stronger Economic Development and Beyond
? Iva Unnaiza Hanum /20

? Tax Incentives: Tax Revenue versus GDP in Malaysia
? Marliza Mohamed /26

? Major Changes in Tax System and Administration on Cross-border Trade and Investment in Myanmar
? Thiri Aung /33

? An Analysis of Tax Reform Measures and Trends in Ukraine
? Anatoliy Aleksandrov /40

? On the Road Towards a Competitive Tax System: Hungarian Perspective
? Benedek Nobilis /43

? Reforming VAT Refund System in Georgia
? Dachi Kinkladze /49

? Tax Changes to Withholding Tax in Poland in 2019-2021: Their Impact on Foreign Investments

? Jerzy Litwinow /53

? Meeting the Challenges of Taxing Multinational Enterprises in New Zealand
? John Nash /59
ANALYSIS & INSIGHTS
? Tax Policies Supporting Growth and Sustainable and Equitable Development in the Post-COVID Economic Recovery Period
? Peter Hann, Hafiz Choudhury and Daniel A Witt /64

? Digitalisation of Tax Administrations：A Business Perspective
? Christian Kaeser /77

? New Technologies and Transfer Pricing in the BRI Jurisdictions
? Jeffrey Owens /87

INTERNATIONAL TAXATION
? An Overview of CFC Rules and Their Application in SAARC Regions
? Rup Khadka /93

? Article 5 of the OECD Model Convention：Overview and Open Issues
? Stefano Grilli /103
IN BRIEF
? Review of the Second BRITACOF
? The BRITACOM Secretariat /112

? Experts’ Views on Digitalization of Tax Administration
? The BRITACOM Secretariat /118
? The Milestones of the BRITACOM Development /120

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