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Tax policy is an important driving force during building the "Belt and Road" Initiative. If China and the countries along the Belt and Road want to actively integrate the initiative, it is necessary to eliminate double taxation, enhance international taxation coordination, and reduce taxation risks. From the perspective of taxation, on the basis of the primary contents of taxation, in accordance to advanced foreign experience, the suggestions for taxation during building the "Belt and Road" Initiative were proposed. Keywords—Belt and Road Initiative; taxation policy; international information platform

Study on Taxation during Building the qBelt and Roadq Initiative