光華講壇——社會(huì)名流與企業(yè)家論壇第6741期

主題：稅收在服務(wù)“一帶一路”建設(shè)中的作用以及國(guó)際稅收最新進(jìn)展

LECTURE ON THE ROLE OF TAXATION IN THE BELT AND ROAD INITIATIVE AND RECENT INTERNATIONAL TAX DEVELOPMENTS

主講人：Shiqi Ma

主持人：呂敏

時(shí)間：3月22日 13：30

舉辦地點(diǎn)：格致樓J203

主辦單位： 財(cái)稅學(xué)院 國(guó)際交流與合作處 科研處

主講人簡(jiǎn)介：

Shiqi Ma is a Principal Research Associate at IBFD (International Bureau of Fiscal Documentation) and Head of the IBFD China office. As a researcher, he is responsible for China and the author of the China chapters of IBFD publications and engaged in research on various international tax topics. He is one of the organizers of the annual IBFD International Tax Conference.

Before joining IBFD, Mr Ma worked for:

-Beijing University as lecturer for Germany language

-The Dutch employer’s association for hotel and restaurant sector as a consultant

-A large Dutch law firm

-IBFD (until now)

He graduated from Beijing University and obtained a master’s degree in Tax Law from the University of Amsterdam.

馬士奇先生是IBFD（國(guó)際財(cái)政文獻(xiàn)局）的高級(jí)研究員和IBFD中國(guó)辦事處負(fù)責(zé)人。作為一名研究員，他負(fù)責(zé)中國(guó)相關(guān)事務(wù)，并擔(dān)任IBFD出版物中中國(guó)章節(jié)的作者，同時(shí)參與各種國(guó)際稅收課題的研究。他還是IBFD年度國(guó)際稅收會(huì)議的組織者之一。

在加入IBFD之前，馬先生曾在以下機(jī)構(gòu)工作：

- 北京大學(xué)，擔(dān)任德語(yǔ)講師

- 曾在荷蘭酒店和餐飲業(yè)雇主協(xié)會(huì)擔(dān)任顧問(wèn)

- 一家大型荷蘭律師事務(wù)所

- IBFD（至今）

他畢業(yè)于北京大學(xué)，并在阿姆斯特丹大學(xué)獲得了稅法碩士學(xué)位。

內(nèi)容簡(jiǎn)介：

稅收在服務(wù)“一帶一路”建設(shè)中的作用以及國(guó)際稅收最新進(jìn)展

1. 稅收在國(guó)際貿(mào)易與投資中的作用

稅收是開展國(guó)際貿(mào)易與投資過(guò)程中非常重要的一個(gè)方面。學(xué)習(xí)國(guó)際稅收，其中一個(gè)主要目的是為了避免雙重征稅。在接下來(lái)的講座中，我會(huì)結(jié)合實(shí)例具體闡釋國(guó)際稅收的內(nèi)涵。

2. 稅收在“一帶一路”倡議中的作用

“一帶一路”倡議是經(jīng)濟(jì)領(lǐng)域合作的一大創(chuàng)舉。為便利“一帶一路”沿線國(guó)家和地區(qū)間的貿(mào)易與投資，必須盡可能地減少和消除稅收壁壘和爭(zhēng)端。我們將簡(jiǎn)要探討稅收協(xié)定的作用、避免雙重征稅的常用方法和爭(zhēng)端解決。

3. 國(guó)際稅收新進(jìn)展

OECD雙支柱背景介紹

支柱二介紹

支柱一金額B

LECTURE ON THE ROLE OF TAXATION IN THE BELT AND ROAD INITIATIVE AND RECENT INTERNATIONAL TAX DEVELOPMENTS

By Ma Shiqi, Principal Associate of IBFD and Head of China Office

1. Role of taxation in international trade and investment

Taxation is an important aspect of conducting international trade and investment. Avoidance of double taxation is one of the main purposes of studying international tax. Several issues and examples will be given to illustrate what international tax is about.

2. Role of taxation of the Belt and Road Initiative

The Belt and Road Initiative is a great project of economic cooperation. To facilitate trade and investment with Belt and Road countries and regions, tax barriers and disputes should be minimised and eliminated if possible. Role of tax treaties and common methods of avoidance of double taxation and dispute resolution will be briefly discussed.

3. Recent international tax developments

Background of the OECD’s Two Pillar Project.

What is Pillar 2 and how it operates.

What is Amount B of Pillar 1?