A Study On International Taxation Agreements Under The "One Belt And One Road" Initiative

"One Belt One Road" has received positive responses from many countries since Xi Jinping propose the initiative in his speech at the Nazarbayev University in Kazakhstan in 2013,the National Development and Reform Commission,the Ministry of Foreign Affairs,and The Business Ministry jointly issued the "Promote the construction of the Silk Road Economic Belt and the vision and action of the maritime Silk Road in twenty-first Century",The "focus on cooperation" clearly stated that "Speeding up the process of investment facilitation and eliminating investment barriers.Strengthen Bilateral Investment Protection Agreements,avoid Double Taxation Agreements and protect the Legal Rights of Investors",this increased the importance of tax treaties to a new level.China and countries along the “One Belt One Road” have also reached a considerable number of taxation agreements,which play an important role in promoting tax coordination and development among countries.However,if we compare taxation agreements signed between China and the countries along the “One Belt One Road”,we will find there are still some time-to-additions that are difficult to adapt to the new situation and methods of international and domestic tax revenue development,also these are many problems to solve.New issues and other legal limitations made it impossible for China to give full play to tax treaties to avoid international double taxation,reduce tax evasion,eliminate obstacles to investment,ensure smooth trade,and create a positive tax environment.This is not conducive to the sustained and stable development of the "One Belt One Road".From China's perspective,the author focused on international tax treaties signed between China and the countries along the “Belt and Road”,this article has important theoretical guidance and practical guidelines.On one hand,this article summarized and classified the specific terms of all foreign tax treaties along “One Belt One Road,with aggregated and comparative manner,which has made up for the vacancy in the existing specific taxation agreement.On the other hand,this article clearly pointed out the problems existing in China's tax treaty with countries along the “One Belt One Road” and put forward targeted recommendations for improvement,then explored the direction of the development of China's tax treaty under the BEPS action.This article is both practical and forward-looking.