Research On The New International Tax Cooperation Mechanism Under The Belt And Road Initiative

"The Belt and Road" initiative is a major strategic move put forward by China in the new round of opening up.Since the "Belt and Road" development initiative was formally put forward in 2015,China's economic and trade exchanges with countries along the "The Belt and Road"have become increasingly frequent.The issue of international taxation is also becoming increasingly prominent.International tax cooperation is an important measure to reduce international taxation problems and promote the coordinated development of international taxation.Under the trend of economic globalization,the cross-border investment of enterprises and regional economic cooperation have become increasingly close.This sets new demands on international tax cooperation.International tax cooperation is mainly focused on the fight against theft,tax evasion,and avoidance of double taxation.Contents,such as streng,thening the exchange of tax information,tax collection assistance,and settlement of tax disputes,have also evolved from bilateral agreements to regional multilateral agreements.Under the,"The Belt and Road" initiative,taxation cooperation among countries along the route should be improved in accordance with the needs of the times.This article examines the development trend of international tax cooperation,combines current status and existing problems of tax cooperation in countries along the "The Belt and Road" approach,and analyzes international tax cooperation models and fields to improve the international tax cooperation of countries along the "The Belt and Road”initiative.The system makes recommendations.This article believes that the international tax cooperation under the "The Belt and Road" initiative should break the bilateral model in terns of cooperation mode and carry out a regional multilateral cooperation model.In the area of tax cooperation,the promotion of tax information exchange rules should be strengthened,the peer review mechanism should be regarded as a new tax transparency standard,various tax legislations should be improved,and tax dispute arbitration mechanisms should be introduced to ensure the efficiency and fairness of tax dispute resolution.