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which introduces the current situation of multilateral exchanges and cooperation in
international taxation, shares successful cases and experience, and discusses how to
carry out closer exchanges and cooperation among the BRI jurisdictions.

5.1.2 Mutual Assistance in Tax Administration

Based on the Convention on Mutual Administrative Assistance in Tax Matters
(hereinafter referred to as “Convention”), this subtopic presents the overview and
development of current international mutual assistance in tax administration which
entails subjects and taxes covered by the Convention, terms, specific forms of tax
administration cooperation, rights and obligations of the signatories, protection of
taxpayers’ rights, and legal procedures to ensure smooth implementation. Special
focuses are given to the theory and practices of exchange of information for tax
purposes, which involves the scope, types, legal basis and general rules. The current
international standards for tax transparency and the peer review process will also be
covered. Through detailed introduction and case study, the subtopic aims to help
participants in the BRI jurisdictions reinforce their theoretical understanding and
application capabilities for mutual assistance in tax administration.

There are two courses under this subtopic. Overview of Exchange of Information for
Tax Purposes focuses on the basic theories of tax information exchange, including the
scope, types, legal basis and basic rules of information exchange, as well as the
current international tax transparency standards and peer review mechanism of
information exchange. Jurisdiction Practice of the Exchange of Information for Tax
Purposes is shared by tax officials from relevant jurisdictions on the practical
experience of tax information exchange in their jurisdiction, helping participants
jointly improve the efficiency of tax information exchange and enhance international
tax administration capacity.

5.1.3 International Tax Dispute Resolution
The subtopic of International Tax Dispute Resolution introduces the reasons of
disputes and common resolution mechanisms and discusses ways to accelerate the
resolution of tax disputes in the BRI jurisdictions. It aims to help participants enhance
their awareness and ability of tax dispute resolution, understand and familiarize with
the important concepts related to dispute resolution and tax administration such as
residents and non-resident tax issues, and further improve their practical ability to
resolve cross-border tax disputes through specific case studies.

There are seven courses under this subtopic. Tax Disputes and Resolution Under Tax
Treaties concludes the causes of disputes under tax treaties, the main types of disputes
and the ways to resolve them. Transfer Pricing Dispute Resolution mainly introduces
the types of cross-border tax disputes arising from transfer pricing management and
the main methods to resolve them. Cross-Border Tax Dispute Resolution — MAP
introduces the cross-border tax dispute resolution mechanism — Mutual Agreement
Procedure in conjunction with the BEPS Action 14. Jurisdiction Practice of Dispute
Resolution Under Tax Treaties gives an introduction of cross-border tax dispute

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