Page 9 - BRITACEG

2.1.3 Property and Behavior Taxes

Property and behavior taxes are indispensable in the tax regime. The subtopic of
property and behavior taxes mainly explains the statutory tax types, design principles,
development history, tax system elements, and other basic situations of property and
behavior taxes as well as resource and environmental protection taxes in the BRI
jurisdictions. With an emphasis on introducing the background, historical evolution,
relevant achievements of tax legislation, and the practices in taxpayers, tax items and
tax rates, tax basis, preferential policies, tax administration, etc. of these taxes in the
BRI jurisdictions, this subtopic aims to facilitate participants’ understanding of basic
theory and internal logic of such taxes and offering some guidance to their practice in
the future.

There are five courses under this subtopic. Overview of Property and Behavior Taxes
mainly introduces the basic concepts and theories, main tax types, tax scope, etc.
Overview of Resource and Environmental Protection Taxes recapitulates the basic
concepts and theories, background, main tax types, tax scope, and development trend
of resource and environmental protection taxes. Jurisdiction Practice of Property and
Behavior Taxes shares specific practices and advanced experience of relevant
jurisdictions in property and behavior taxes. Jurisdiction Practice of Resource and
Environmental Protection Taxes presents participants with specific practices and
advanced methods in tax system design, legislation, and administration of resource
and environmental protection taxes in relevant jurisdictions. Carbon Tax & Tariff and
Their Impact on Developing Countries focuses on major economies’ levying or
planning to levy carbon tax and tariff, especially the implementation or promotion of
the European Union’s Carbon Border Adjustment Mechanism and the US Clean Air
Act, and discusses their impact on developing countries (regions).

2.1.4 Other Taxes

The subtopic of other taxes mainly elaborates on the current unique taxes in various
jurisdictions. By learning the legislative background of tax system, historical origin,
and collection methods of such taxes, participants can get a thorough understanding of
its collection logic, as well as the regional differences, ethnic culture and social and
economic structure reflected by the tax system, thus enhancing tax inclusiveness and
facilitating cultural exchanges and cooperation.

2.2 Introduction of International Tax Rules

The system of international tax rules has been evolving as the global economy
develops. With the launching of the Base Erosion and Profit Shifting (hereinafter
referred to as “BEPS”) Action Plan in 2013, cracking down on transnational tax
evasion and avoiding double non-taxation became the direction of the reform of
international tax rules. In recent years, dealing with tax challenges arising from
economic digitization has become the priority of international taxation, initiating
further reform of international tax rules. To help tax authorities of the BRI

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