《“一带一路”税收（英文）》2022年第1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2022年第1期已经正式出版。本期策划主题为“提升‘一带一路’国家（地区）税收征管能力”，“一带一路”税收征管能力促进联盟、OECD税收政策和管理中心主任、世界银行高级专家以及新西兰、意大利、中国澳门、塔吉克斯坦等国家（地区）税务部门高级官员围绕该主题分享了所在组织或本国（地区）的最佳实践。同时，本期聚焦“数字经济国际税改‘双支柱’方案”热点话题，刊登毕马威、普华永道高级合伙人所撰写的深度分析文章，以及中国香港特别行政区税务局局长所撰写的反映我国香港地区立场及下一步举措的文章。此外，本期还就如何优化税收营商环境采访了哈萨克斯坦财政部国家收入委员会主席阿里·阿尔金巴耶夫。总之，本期作者大腕云集、内容精彩纷呈。应读者要求，特奉上2022年第1期目次，仅供参考，期待您的持续关注及宝贵建议。
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“一带一路”税收
—2022年第1期目次 —

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


HISTORY
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往期推荐
《“一带一路”税收（英文）》2021年第2期目次
《“一带一路”税收（英文）》2021年第1期目次
《“一带一路”税收（英文）》2020年总目次

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