Page 10 - BRITACEG

jurisdictions fully understand the latest international tax rules and improve their cross-
border tax supervision and service capabilities, the topic of Introduction of
International Tax Rules provides five subtopics, including International Tax Treaties,
International Anti-Avoidance Rules, Cross-Border Income Tax Administration, BEPS
Action Plan, and Introduction of International Rules to Address the Tax Challenges
Arising from the Digitization of the Economy.

2.2.1 International Tax Treaties

International tax treaty is an important tool to coordinate transnational tax
administration, and also an effective way for jurisdictions to solve contradictions and
conflicts in the distribution of tax rights and interests. At present, when jurisdictions
negotiate and sign international tax treaties, they usually refer to the two most
important and influential models, the OECD Model Tax Convention on Income and
on Capital (hereinafter referred to as “OECD Model”), and the United Nations Model
Double Taxation Convention between Developed and Developing Countries
(hereinafter referred to as “UN Model”). This subtopic involves the basic content of
international tax treaties and practices in relevant jurisdictions, so as to help
participants understand the development and specific application of international tax
treaties.

This subtopic consists of two courses. Introduction of Tax Treaties summarizes the
international tax treaty’s development, legal status, effectiveness as well as its
development in the BRI jurisdictions. This course also explains basic principles of
major provisions by summarizing both the OECD Model and the UN Model.
Jurisdiction Practice of Tax Treaties Implementation shares relevant jurisdictions’
specific practices in supporting taxpayers to enjoy treaty benefits, strengthening the
follow-up management, and preventing treaty abuses, etc.
2.2.2 International Anti-Avoidance Rules

International anti-avoidance rules are vital to address situations in which transnational
taxpayers utilize the differences, loopholes, special cases and defects of tax laws of
different countries (regions) and relevant international tax treaties to avoid or reduce
their overall tax obligations. This subtopic involves basic meaning and methods of
international tax anti-avoidance, so as to help participants understand the basic rules
and practical application in this regard.

Two courses are included in this subtopic. Anti-Avoidance Basics mainly introduces
7