Research On The Tax Agreements Between China And Countries Along The "Belt And Road"

In 2013,China put forward the Strategic Concept of Building the �New Silk Road Economic Belt� and �the Maritime Silk Road in the 21 st Century�,the Belt and Road Initiative,which could bring new opportunities to China and countries along the route.In order to adapt to the new development of the transnational economy,China has accelerated the process of signing tax agreements with countries along the route,amended old tax agreements and introduced new provisions in light of the new situation.Tax support for this initiative is the impetus for the initiative.Therefore,in the study of cross-border tax issues,we will seek to eliminate international double taxation and tax evasion,speed up the settlement of disputes,strengthen international tax regulation,deepen tax reform,draw on international advanced national tax experience and improve our tax system,thus promoting the implementation of the "Belt and Road" regional economic concept.Based on the specific provisions of the tax agreement,and relying on the new agreement and the agreement between China and Russia,this paper analyzes the main provisions of the tax agreement signed between China and the countries along the route.However,owing to the belated nature of the agreements,the provisions of the existing agreements continued to suffer from double taxation,delays in dispute resolution,cross-border tax evasion and old provisions.This paper discusses the ways to prevent double taxation and abuse of tax agreement from the point of view of countries,and puts forward some suggestions in the light of the Multilateral Tax Administration Convention and the BEPS Multilateral Convention.According to the characteristics of "Belt and Road",this paper puts forward the future development concept of the agreement,which has certain practicability and pertinence.