Author(s)

Li Dongdong ¹, Wu Minqi ¹, Chen Yuwei ²

Affiliation(s)

¹ School of Humanities and Law, Shenyang University of Technology, Shenyang, China
² Department of Law, Main University, Shenyang, China

Corresponding Author

Li Dongdong

ABSTRACT

International tax treaties are important agreements for eliminating tax barriers and play a key role in promoting the development of the "Belt and Road" strategy. However, there are still some shortcomings in the signing of tax agreements in China, such as the failure to sign agreements in time, the incompatibility of signed agreements with the needs of China's economic development, and the failure of Chinese enterprises to fully utilize the tax agreements in overseas countries. Improving the tax agreements and applying them skillfully, as well as continuously improving the construction of tax information transmission system, will help our country and various places to cooperate economically in the future, and promote the vigorous development of the "One Belt, One Road" strategy.

KEYWORDS

Belt and Road; tax treaties; tax credits; double taxation

CITE THIS PAPER

Li Dongdong, Wu Minqi, Chen Yuwei. Improvement of Regional Tax Agreements in the Context of the "Belt and Road" Strategy. Science of Law Journal (2025) Vol. 4: 6-9. DOI: http://dx.doi.org/DOI: 10.23977/law.2025.040102.

REFERENCES

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