FEATURE
? Looking Back and Into the Future of the Belt and Road Initiative Tax Administration Capacity Enhancement Group ?The Belt and Road Initiative Tax Administration Capacity Enhancement Group/3
? Enhancing Tax Administration Capacity Building ?Pascal Saint-Amans/9
? Enhancing the Capacity of Tax Administrations to Develop Tax Policy ?Marcello Estev?o and Tatiana Falc?o/16
? Enhancing Tax Administration Capacity Building in Developing Countries: A New Zealand Perspective ?John Nash/25
? Enhancing Tax Administration Capacity Building in Italy ?Stefano Latini/30
? Recent Developments of Tax Administration in the Republic of Tajikistan ?Solehzoda Ayubjon Maruf/33
? Enhancing Tax Administration Capacity Building: Macao SAR Experience ?Bruno Aniceto da Silva/37
? Talent Cultivation for Advancing Tax Modernization: Recent Developments in China ?State Taxation Administration, People’s Republic of China/43
EXCLUSIVE INTERVIEW
?Kazakhstan’s Practice in Improving Tax Environment: An Exclusive Interview with Chairman Ali Sapargaliyevich Altynbayev, SRC, Kazakhstan/51
INTERNATIONAL TAXATION
? The BEPS 2.0 Era Dawns: Five Long-term Implications for Belt and Road Jurisdictions ?David Linke, Lewis Lu, Grant Wardell-Johnson and Conrad Turley/57
? Preparing for Pillars One and Two: How Tax Administrations Can Get Ahead of the Game ?Edwin Visser, Fieke van der Vlist, Pedro Schoueri and Jurriaan Weerman/68
? The OECD/G20 Two-Pillar Solution: A “Giant Leap” for Multinational Groups ?Stefano Grilli/77
? Implementing BEPS 2.0 Measures in the Hong Kong SAR, China ?TAM Tai-pang/86
ANALYSIS & INSIGHTS
?Implications of the Interaction of Trade and Tax Rules (Part One) ?Hafiz Choudhury, Peter Hann and Daniel A. Witt/90
TAX PRACTICE
? Benefits Realization Management Framework to Ensure the Creation and Timely Delivery of Public Value in Uruguay ?María del Rosario Rodríguez Barbieri/95
? Transfer Pricing Regulations of Armenia ?Andranik Hakobyan/104
? Implementation of the Electronic Cash Register in Sierra Leone — How Far has the National Revenue Authority Come? ?Joe Winston Scott-Manga/108
? Moving from Vision to Action: Case of Shenzhen Tax Service ?Guo Xiaolin/111 IN BRIEF
? The Milestones of the BRITACOM Development /120