with respect to levy of tax on cross border digital transactions. It was important to arrive at a common solution for … taxing digital economy by all the countries involved and thus avoiding global tax wars.In this backdrop, to arrive at a … Plans with the sole intention of curbing tax evasion and double non taxation. Action Plan I of BEPS deals with addressing …

The current pilot reform in China based on the merger of the business tax applied to the supply of services and the … value added tax (VAT) on the supply of goods has attracted considerable attention abroad. Much discussion has focused on the … details of tax rules and policies behind the pilot reform in certain parts of China, with little apparent recognition of the …

of tax policies but also their distributional impacts: that is, their impacts on different segments of the population …. Such evidence can promote a more equitable and welfare-enhancing tax and benefit system, helping distinguish policies which … effects on low- and middle-income households. In this context, the Centre for Tax Analysis in Developing Countries (TaxDev …