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governance by strengthening social collaboration.

Under this subtopic, the course Collaboration Between Tax Authorities and Tax
Agencies recapitulates some beneficial experience and active explorations of tax
authorities in various jurisdictions in cooperation with intermediary agencies.

5.2.3 Domestic Tax Dispute Resolution

This subtopic aims to introduce domestic tax dispute resolution systems in relevant
jurisdictions, share useful explorations in solving domestic tax disputes, and inspire
participants to improve their domestic tax dispute resolution mechanisms. The
subtopic of Domestic Tax Dispute Resolution starts from both theory and practice,
introduces the existing dispute resolution system and its operation, and vividly
demonstrates the dispute resolution approach with typical cases to achieve the goal of
enhancing the tax dispute resolution capacity.

There are three courses under this subtopic. Domestic Tax Dispute Resolution
Mechanisms mainly explains domestic tax dispute resolution mechanisms in different
jurisdictions. Jurisdiction Practice of Domestic Tax Dispute Resolution further
expands and shares the specific practice of tax dispute resolution in different
jurisdictions. Case Study on Domestic Tax Dispute Resolution analyses typical cases
from the normative and individual perspectives, and shares relevant experience on
domestic tax dispute resolution in different jurisdictions.

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