Consensus to be implemented：

1 We are committed to promoting the establishment of a stable and clear rule of law-based system on tax matters and tax administration procedures, formulating and issuing clear tax guidelines and explanatory documents, continuously enhancing tax transparency and predictability, providing business entities with convenient access to the latest tax information and relevant explanations and facilitating their understanding of changes in tax administration procedures.

2 We will continue to promote the establishment of a tax law e-library, providing a platform for investors in the BRI jurisdictions with a centralized database for accessing tax regulations and policies, strengthening information sharing among tax authorities, and enabling in-depth communication and exchange regarding tax policies.

3 We will publish interpretations, case analyses, and risk alerts to help taxpayers understand tax regulations and policies of different jurisdictions and minimize the occurrence of disputes resulting from misunderstandings. We advocate for the development of enhanced mechanisms for dispute prevention and resolution with equity and expeditiousness.

4 We encourage to learn and draw on the experience in tax rule formulation and tax administration worldwide, strengthen the coordination of tax policies and regulations among different jurisdictions, enhance communication and collaboration to achieve coherence and equity of tax policies.

5 We have observed the growing concern regarding cross-border VAT disputes, and we advocate for further exploration, experience exchanges and dialogue on the causes of these disputes, the mechanisms currently available to minimise and resolve them, as well as exploring new approaches