When making investments in the countries along the Belt and Road, China＇s investors are facing many risks： for example, international double taxation; anti-tax evasion investigation in the context of base erosion and profit shifting （BEPS）; insufficient enjoyment of the benefits allowed by the taxation agreement between China and the host countries; and delayed and ineffective settlement of tax related disputes. In order to cope with these risks, China has to further its coordination with other B＆R member countries in taxation, aiming at b...
