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Chapter 5 Tax Cooperation

Tax cooperation is the concrete manifestation of international and domestic
cooperation in the field of taxation, which is of great significance for tax authorities to
learn from international experience and promote their work.

Targeted at helping the BRI jurisdictions enhance their capacity to strengthen
international cooperation and inter-organizational collaboration, and resolve tax-
related disputes, the theme of “Tax Cooperation” is set with two topics, namely,
international tax cooperation and domestic tax co-governance.

5.1 International Tax Cooperation

The evolution of economic globalization and the rapid development of cross-border
transactions not only bring the potential risk of BEPS, but also pose great challenges
to cross-border tax administration. Therefore, international cooperation in tax
administration has been a prominent issue for the international community in recent
years. In order to help the BRI jurisdictions improve cooperation in tax administration
and enhance the capacity to resolve tax disputes, this topic sets up three subtopics
including Multilateral Tax Cooperation, Mutual Assistance in Tax Administration, and
International Tax Dispute Resolution.

5.1.1 Multilateral Tax Cooperation

Multilateral tax cooperation refers to the cooperation among tax authorities via
platforms of international or regional tax organizations in rule-making, position
coordination, experience sharing and capacity building and so on. In recent years, the
development of the digital economy has brought about great challenges to the
formulation and implementation of tax policies and tax administration, which requires
a joint response from all jurisdictions, making multilateral cooperation particularly
important. The subtopic of Multilateral Tax Cooperation introduces current major
platforms for multilateral cooperation in the field of taxation, their operation and the
role they play in the international taxation arena.

This subtopic includes a course of Multilateral Tax Exchanges and Cooperation,
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