標題: 《“一帶一路”稅收（英文）》2023年第2期目次 [打印本頁] 作者: 時代稅客 時間: 2024-1-18 11:05 標題: 《“一帶一路”稅收（英文）》2023年第2期目次
《“一帶一路”稅收（英文）》（半年刊）是由國家稅務(wù)總局主管、中國稅務(wù)雜志社主辦和出版的全英文期刊。該刊創(chuàng)立于2020年，是國內(nèi)第一本以“一帶一路”稅收合作為主題、向國內(nèi)外公開發(fā)行的英文期刊。近日，該刊2023年第2期已正式出版。為方便讀者了解期刊內(nèi)容，現(xiàn)將《“一帶一路”稅收（英文）》2023年第2期目次翻譯為中文。歡迎持續(xù)關(guān)注《“一帶一路”稅收（英文）》，并向我們投稿、訂閱。
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左右滑動查看更多 Exclusive Interview 專訪 05 The Practices and Experience of Improving Tax Services and Optimizing Business Environment in Georgia: An Exclusive Interview with Mr. Levan Kakava, Chair of the BRITACOM Council and Head of the Revenue Service of Georgia
◎ BRITJ Editorial Team 05 格魯吉亞改善稅收服務(wù)和優(yōu)化營商環(huán)境的實踐與經(jīng)驗——專訪“一帶一路”稅收征管合作機制理事會主席、格魯吉亞稅務(wù)局局長萊萬·卡卡瓦先生
◎ 《“一帶一路”稅收（英文）》期刊編輯團隊
Feature 專題策劃 12 Enhancing Cross-Border Interoperability to Advance International Digitalization Cooperation
◎Luo Tianshu (Chief Accountant, State Taxation Administration, the People’s Republic of China)
21 Promoting the Quality Development of the Belt and Road Initiative from Tax Perspective: Practice of Kazakhstan
◎Zhanalinov Daniyar Yerengaliyevich (Former Chairman, State Revenue Committee, Ministry of Finance, the Republic of Kazakhstan) 21 稅收服務(wù)共建“一帶一路”高質(zhì)量發(fā)展：哈薩克斯坦的實踐
◎ 扎納利諾夫·達尼亞爾·耶倫加利耶維奇
（哈薩克斯坦共和國財政部國家收入委員會前主席）
24 The Application of Digital Technology in Optimizing the Business Environment in Tax Administration
◎West African Tax Administration Forum 24 運用數(shù)字技術(shù)促進稅收征管轉(zhuǎn)型 優(yōu)化稅收營商環(huán)境
◎ 西非稅收管理論壇
34 Improving Tax Services and Optimising the Business Environment: Insights from the Experience of Hong Kong SAR, China
◎Kathy Kun (Director, National Tax Policy Services, PwC Hong Kong SAR, China; Vice Chairman, Technical Committee of the Asia-Oceania Tax Consultants’ Association) 34 完善稅收服務(wù) 優(yōu)化營商環(huán)境：中國香港特別行政區(qū)的經(jīng)驗
◎ 凱西·昆
（中國香港特別行政區(qū)普華永道稅收政策服務(wù)主管；亞洲-大洋洲稅務(wù)師協(xié)會專業(yè)技術(shù)委員會副主席）
41 The BRI & the BRITACOM — Leveraging Peace, Friendship and Cooperation
◎Christian Kaeser (Member of the BRITACOM Advisory Board; Chair of the German Federation of Industries (BDI) Tax Commission; Global Head of Tax, Siemens AG) 41 “一帶一路”倡議與“一帶一路”稅收征管合作機制——以和平、友誼與合作為紐帶
◎ 克里斯汀·凱瑟
（“一帶一路”稅收征管合作機制專家咨詢委員會委員；德國工業(yè)聯(lián)合會稅務(wù)委員會主席；西門子全球稅務(wù)主管）
BRI 10th Anniversary 共建“一帶一路”倡議十周年
46 Congratulations on the 10th Anniversary of the Belt and Road Initiative
◎Amel Abdellatif (Director General, Directorate General of Taxes, Algeria） 46 共建“一帶一路”倡議提出10周年：來自阿爾及利亞的祝賀
◎ 阿梅爾·阿卜德拉提弗
（阿爾及利亞稅務(wù)局局長）
47 Congratulations on the 10th Anniversary of the Belt and Road Initiative
◎TAM Tai-pang (Commissioner of Inland Revenue Department, Hong Kong SAR, China） 47 共建“一帶一路”倡議提出10周年：來自中國香港特別行政區(qū)的祝賀
◎ 譚大鵬
（中國香港特別行政區(qū)稅務(wù)局局長）
48 Congratulations and Best Wishes for Our Future Success and Collaboration
◎Mekar Satria Utama (Director of International Taxation, Directorate General of Taxes, Ministry of Finance of Indonesia) 48 祝賀并祝福我們未來的成功與合作
◎ 梅卡·薩翠亞·烏特瑪
（印度尼西亞財政部稅務(wù)總局國際稅務(wù)司司長）
49 Unique Advantages and Active Participation of Macao, China in the Pursuit of the Belt and Road Initiative
◎Nadia Leong (Director, Office of the Macao Special Administrative Region Government in Beijing) 49 中國澳門特別行政區(qū)在推進共建“一帶一路”倡議中的獨特優(yōu)勢和積極參與
◎ 梁潔芝
（中國澳門特別行政區(qū)政府駐北京辦事處主任）
50 Congratulations on the 10th Anniversary of the Belt and Road Initiative
◎Daniel A. Witt (President, International Tax and Investment Center) 50 共建“一帶一路”倡議提出10周年：來自國際稅收與投資中心的祝賀
◎ 丹尼爾·威特
（國際稅收與投資中心主席）
52 The Role of Taxation in Promoting Development
◎ Rup Khadka (Tax Expert, Nepal) 52 稅收在促進共建“一帶一路”發(fā)展中的作用
◎ 魯普·卡德卡
（尼泊爾稅務(wù)專家）
Analysis & Insights 分析·洞見
53 The Use of Digital Technology by Belt and Road Tax Administrations
◎ Hafiz Choudhury (Principal, The M Group, Inc.; Senior Advisor, International Tax and Investment Center)
◎ Peter Hann (Senior Consultant, The M Group, Inc.) 53 數(shù)字技術(shù)在共建“一帶一路”國家稅收管理中的應用
◎ 哈菲茲·喬杜里
（M集團負責人；國際稅收與投資中心高級顧問）
◎ 彼得·漢恩
（M集團高級顧問）
International Taxation 國際稅收 64 The Implementation of the Global Minimum Tax (GloBE): The Need for an Effective Dispute Prevention and Resolution Mechanism
◎Robert Danon (Professor, University of Lausanne; Partner, DANON, Switzerland)
◎ Daniel Gutmann (Partner, CMS Francis Lefebvre Avocats, France)
◎ Guglielmo Maisto (Founder, Partner, Maisto e Associati, Italy)
◎ Adolfo Martín Jiménez (Professor, University of Cadiz, Spain) 64 實施全球最低稅：需要一個有效的爭議預防和解決機制
◎ 羅伯特·達儂
（瑞士洛桑大學教授；達儂事務(wù)所合伙人）
◎ 丹尼爾·古特曼
（法國法樂菲律師事務(wù)所合伙人）
◎ 古列爾莫·麥斯托
（意大利麥斯托事務(wù)所創(chuàng)始人，合伙人）
◎ 阿道夫·馬丁·希梅內(nèi)斯
（西班牙加的斯大學教授）
69 Pillar Two ― Providing for a Minimum Taxation or Triggering Double Taxation?
◎ Arne Schnitger (Partner, PwC Germany) 69 支柱二——規(guī)定了最低稅收還是觸發(fā)了雙重征稅？
◎ 阿恩·斯涅徹
（德國普華永道合伙人）
74 Transfer Pricing, Taxing Rights over Cross-Border Sales Income and the OECD Two-Pillar Response
◎ Kerrie Sadiq (Professor, Faculty of Business and Law, Queensland University of Technology, Australia)
◎Richard Krever (Professor, Law School, University of Western Australia, Australia)
82 Transfer Pricing Aspects of Pillar One and Pillar Two
◎Raffaele Petruzzi (Managing Director, WU Transfer Pricing Center, Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU); Founder, CEO, PETRUZZI Advisory)
◎Abhishek Padwalkar (Research and Teaching Associate, WU Transfer Pricing Center, Institute for Austrian and International Tax Law, Vienna University of Economics and Business (WU)) 82支柱一、支柱二與轉(zhuǎn)讓定價的關(guān)系
◎ 拉斐爾·彼特魯齊
（維也納經(jīng)濟大學奧地利與國際稅法研究所轉(zhuǎn)讓定價中心執(zhí)行主任；彼特魯齊咨詢公司創(chuàng)始人兼首席執(zhí)行官）
◎ 阿比謝克·帕德瓦卡
（維也納經(jīng)濟大學奧地利與國際稅法研究所轉(zhuǎn)讓定價中心研究和教學助理）
88 Pursuing Tax Certainty in International Taxation
◎Shiqi Ma (Principal Research Associate, International Bureau of Fiscal Documentation) 88 尋求國際稅收中的確定性
◎ 馬世奇
（國際財稅文獻局首席研究員）
94 Dutch Transfer Pricing Court Case on Business Restructuring: Preventing Transfer Pricing Disputes by Getting Certainty in Advance
◎Jin Chen (Partner Transfer Pricing, Crowe Foederer Netherlands)
98 Navigating the Development of International Tax Regulation in Indonesia
◎ Septian Fachrizal (Transfer Pricing and International Tax Analyst, Directorate of International Taxation, Directorate General of Taxes, Indonesia)
◎ Mitsalina Choirun Husna (Transfer Pricing and International Tax Analyst, Directorate of International Taxation, Directorate General of Taxes, Indonesia) 98 印度尼西亞國際稅收法規(guī)發(fā)展概覽
◎ 賽普欣·法可瑞佐
（印度尼西亞稅務(wù)總局國際稅務(wù)司轉(zhuǎn)讓定價和國際稅務(wù)分析師）
◎ 米瑟理納·丘閏·哈斯納
（印度尼西亞稅務(wù)總局國際稅務(wù)司轉(zhuǎn)讓定價和國際稅務(wù)分析師）
108 The Hainan Free Trade Port Tax System: Past, Present and Future
◎ Liu Lei (Director General, Hainan Provincial Tax Service, State Taxation Administration, the People’s Republic of China)
113 Taxation of E-commerce: Global and National Trends
◎ Lala Babayeva (Tax Official, State Tax Service, Ministry of Economy, the Republic of Azerbaijan)
