1. The OECD, the International Monetary Fund (IMF), the United Nations (UN), and the World Bank Group (WGB) are the four primary international organisations involved in international taxation.
2. The G20/OECD Inclusive Framework, the International Monetary Fund [IMF], and the World Bank Group [WBG] will all be discussed today.
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1. 经合组织 [OECD]、国际货币基金组织 [IMF]、联合国 [UN] 和世界银行集团 [WBG] 是涉及国际税收的四个主要国际组织。
2. 今天我们就来谈谈G20/OECD 包容性框架、际货币基金组织 [IMF] 和世界银行集团 [WBG]
3. 为了打击税基侵蚀和利润转移（“BEPS”），二十国集团（G20）和经合组织在2012年发起了一项合作项目。
4. 经合组织关于 BEPS 的行动计划于 2013 年发布，概述了一个包含 15 个具体行动项目的强大议程；各项工作的最终报告于2015年10月发布。(可在www.oecd.org)。
#税法之道博大精深，#建议大家深度学习
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1. Issue No. 103/2021: Finance Bill 2021 Highlights – No more Exemption on Foreign Sourced Income remitted to Malaysia [2021年财政法案亮点 – 源自外国汇入马来西亚的收入，不再获得豁免] https://lnkd.in/eCS24pA3
2. What Is International Tax? [什么是国际税收] https://lnkd.in/eiuiC4f4
3. International Organizations involved In International Tax – OECD [涉及国际税收的国际组织 – 经合组织] https://lnkd.in/e_uDSM-S
4. International Organizations involved In International Tax – G 20 [涉及国际税收的国际组织 – G 20] https://lnkd.in/ehZnNjwh
5. International Organizations involved In International Tax – G20/OECD Inclusive Framework, World Bank Group & IMF [涉及国际税收的国际组织] https://lnkd.in/eKdW5UdE
6. International Organizations involved In International Tax – The UN [涉及国际税收的国际组织] https://lnkd.in/ermXNTq2
7. Residence Jurisdiction vs. Source Jurisdiction [来源地管辖权 vs. 居民管辖权] https://lnkd.in/eCit6_dc
8. Jurisdiction to Tax – The logic behind “Source Jurisdiction / Territorial Concept.” [税收管辖区 – “来源地管辖权”背后的逻辑] https://lnkd.in/eyp-SY_k
9. Jurisdiction to Tax – The logic behind “Residence Jurisdiction.” [税收管辖区 – “居民地管辖权”背后的逻辑] https://lnkd.in/eyzTrxpN
10. The Principle of Territorial-Residence Jurisdiction [属地兼属人管辖原则] https://lnkd.in/ehXXBXmd
11. Special Income Remittance Programme to Malaysian Residents – No more Exemption on Foreign Sourced Income remitted to Malaysia [马来西亚居民收入汇款特别计划 – 源自外国汇入马来西亚的收入，不再获得豁免] https://lnkd.in/ez4bpY3W
12. Double Taxation vs. Double Non-Taxation [双重征税 vs. 双重不征税] https://lnkd.in/etfYgkXK
13. Legal International Double Taxation [法律性国际双重征税] https://lnkd.in/e8zX9kP2
14. Methods used by Resident Countries to Cope with Double Taxation [居民国应对双重征税的方法] https://lnkd.in/e77aSCnE
15. Economic International Double Taxation [经济性国际双重征税] https://lnkd.in/ewWDxjZ3
16. Income Tax Treatment of Pensions (Provident Fund) [退休金或公积金@所得税处理] https://lnkd.in/eJVNzteR
17. Defining Residence [居民身份@界定] https://lnkd.in/eHfK49iB 18. An Individual’s Tax Residence under s 7(1)(a) ITA 1967 [1967年所得税法令第7(1)(a)条 @ 居民身份] https://lnkd.in/eJHAdE_D
19. An Individual’s Tax Residence under s 7(1)(b) ITA 1967 [1967年所得税法令第7(1)(b)条 @ 居民身份] https://lnkd.in/eT5HcfWH
20. An Individual’s Tax Residence under s 7(1)(b) ITA 1967 -Temporary Absences [1967年所得税法令第7(1)(b)条 @ 居民身份 – – 暂时性不在] https://lnkd.in/erW_Jxwd
21. Tax Residence under s 7(1)(c) ITA 1967 [1967年所得税法令第7(1)(c)条 @ 居民身份] https://lnkd.in/eMw82gE9
22. Tax Residence under s 7(1)(d) ITA 1967 [1967年所得税法令第7(1)(d)条 @ 居民身份] https://lnkd.in/eeYZy7Nq
23. Tax Residence under s 7(1A)ITA 1967 – A ‘day.’ [1967年所得税法令第7(1A)条 @ 居民身份: 一天的定义] https://lnkd.in/eS4JVgCr
24. Move to tax Foreign-Sourced Income in Malaysia is not a surprise [马来西亚对源自国外的收入征税 的举措并不令人意外] https://lnkd.in/e-kqYmuq
25. Special Income Remittance Programme to Malaysian Residents [源自外国汇入马来西亚的收入 特别报税方案] https://lnkd.in/eqhVhXda
26. Work on board, e.g. as a sailor, Subject to Tax? [在船上工作，如水手 中 Tax 吗] https://lnkd.in/ee6bgchw
27. Work onboard – Deeming Provisions of Employment Income [船员 – 就业收入认定条款 ] https://lnkd.in/eZv55cdV
28. What Exactly is Considered a Taxable Remittance: 1 – Introduction
[究竟什么才会被认为是”应税汇款”: 1 – 概述] https://lnkd.in/eKVzZqeQ
29. What Exactly is Considered a Taxable Remittance: 2 – Definition & Examples of Remittances
[究竟什么才会被认为是”汇兑”: 2 – “汇兑”的定义及例子] https://lnkd.in/ewmKMjC5
30. What Exactly is Considered a Taxable Remittance: 3 – How do I know What Income or Gains I Have Remitted?
[究竟什么才会被认为是”汇兑”: 3 – 我如何知道 我汇兑了哪些收入或收益?] https://lnkd.in/esiM6_ZX
31. What Exactly is Considered a Taxable Remittance: 4 – Should I Remit or Not?
[究竟什么才会被认为是”汇兑”: 4 – 我是否应该汇兑?] https://lnkd.in/exSEf5nq
32. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026 [税务居民源自国外的收入将被免征税至2026年12月31日] https://lnkd.in/eAu5rcJK
33. Termination of Special Income Remittance Program [最新消息 – 源自海外收入特别汇款计划] https://lnkd.in/euW8CJzm
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#当你以我们的视频及刊物上的内容作为税务事务处理的参考时，你需要：
✅ 查询相关资料是否依然合时、准确和完整；和
✅ 寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。 When you apply the content in our videos and publications as a reference, you need to:
🅾️ check the information contained therein, whether it’s up-to-date, accurate and complete, and
🅾️ seek your independent professional advice because the scope and extent involved in each case are different.
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