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resolution mechanism and practical cases in relevant jurisdictions. Tax Dispute
Prevention: Advance Pricing Arrangement and Case Study shares dispute
prevention mechanism and advance pricing arrangements through case analysis of
jurisdictions’ practices. In Latest Development of Tax Dispute Resolution, special
focuses are given to the latest theoretical and practical achievements of the OECD and
the UN on international tax dispute resolution. Discussions on Innovative Tax
Dispute Resolution Mechanisms (ICAP, Mediation, Arbitration, etc.) elaborates on
theoretical and practical discussions on cutting-edge innovative cross-border tax
dispute resolution and prevention mechanisms, including but not limited to ICAP,
mediation, arbitration, etc.

5.2 Domestic Tax Co-Governance

Inter-organizational cooperation has been adopted by tax authorities in various
jurisdictions to strengthen tax co-governance and improve the efficiency of tax
administration. In order to help the BRI jurisdictions improve domestic inter-
organizational and inter-organizational tax co-governance, a special topic on
Domestic Tax Co-Governance is designed. This topic consists of three subtopics:
Inter-Organizational Collaboration, Social Collaboration, and Domestic Tax Dispute
Resolution.

5.2.1 Inter-Organizational Collaboration

This subtopic focuses on examples and mechanisms of the collaboration between tax
agency and other government departments. Under this subtopic, there is a course on
the Jurisdiction Practice of Collaboration Between Tax Agency and Other
Government Departments. It mainly tells how the tax agency collaborates with other
government departments including the customs agency and gives examples of
collaborative mechanisms.

5.2.2 Social Collaboration

Deepening collaboration with various institutions and organizations, including tax
intermediaries, is an important means of tax co-governance.
Various institutions and organizations, including tax intermediaries, are important
forces for tax co-governance. The subtopic of Social Collaboration mainly introduces
the significance and connotation of social cooperation, and shares typical practices
and experience of relevant jurisdictions in deepening and expanding tax co-
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