光华讲坛——社会名流与企业家论坛第6741期
主题：税收在服务“一带一路”建设中的作用以及国际税收最新进展
lecture on the role of taxation in the belt and road initiative and recent international tax developments
主讲人：shiqi ma
主持人：吕敏
时间：3月22日 13：30
举办地点：格致楼j203
主办单位： 财税学院 国际交流与合作处 科研处
主讲人简介：
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.
马士奇先生是ibfd（国际财政文献局）的高级研究员和ibfd中国办事处负责人。作为一名研究员，他负责中国相关事务，并担任ibfd出版物中中国章节的作者，同时参与各种国际税收课题的研究。他还是ibfd年度国际税收会议的组织者之一。
在加入ibfd之前，马先生曾在以下机构工作：
- 北京大学，担任德语讲师
- 曾在荷兰酒店和餐饮业雇主协会担任顾问
- 一家大型荷兰律师事务所
- ibfd（至今）
他毕业于北京大学，并在阿姆斯特丹大学获得了税法硕士学位。
内容简介：
税收在服务“一带一路”建设中的作用以及国际税收最新进展
1. 税收在国际贸易与投资中的作用
税收是开展国际贸易与投资过程中非常重要的一个方面。学习国际税收，其中一个主要目的是为了避免双重征税。在接下来的讲座中，我会结合实例具体阐释国际税收的内涵。
2. 税收在“一带一路”倡议中的作用
“一带一路”倡议是经济领域合作的一大创举。为便利“一带一路”沿线国家和地区间的贸易与投资，必须尽可能地减少和消除税收壁垒和争端。我们将简要探讨税收协定的作用、避免双重征税的常用方法和争端解决。
3. 国际税收新进展
oecd双支柱背景介绍
支柱二介绍
支柱一金额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?
