w88 casino News Network (provided by the w88 casino of International Economics and w88)On June 5, 2021, Ms. Yang Yijun, tax partner of PwC, was invited to w88 casino to give a special lecture on "Tax Practice and Thinking of Enterprises under the New International Taxation Situation" for teachers and students of the w88 casino of International Economics and w88. Ms. Yang Yijun shared theories and cases on the impact of the new international tax situation on the tax planning and tax practice of multinational enterprises under the background of tax reform in the digital economy. This lecture was hosted by Professor Zhuang Xuying, Director of the Taxation Master Center of the w88 casino of International Business and Economics. More than 50 undergraduate students majoring in finance and taxation in the w88 casino of Economics and Business and some teachers listened to the lecture.

Ms. Yang Yijun first introduced the historical evolution of research on tax issues in the digital economy based on the background of the 15 Action Plans on Base Erosion and Profit Shifting (BEPS). Then, Ms. Yang Yijun gave an in-depth and simple explanation of the "dual-pillar" plan proposed by the OECD for the taxation of the digital economy and the implicit logic of the theory. That is, "pillar one" aims to establish a new principle of connection that does not take physical existence as a criterion, and "pillar two" aims to solve the problem of cross-border tax avoidance through a series of rules. She also conducted a comprehensive analysis of the components and possible effects of the "double-pillar". Finally, Ms. Yang Yijun took Apple's tax planning methods and principles as an example to analyze the impact that the two-pillar plan will have on similar tax avoidance structures, and used tax avoidance cases encountered in actual work to illustrate how to deal with the changing international tax policy environment.

In this lecture, Ms. Yang Yijun guided everyone to understand that in the era of digital tax reform, tax policy changes are not just simple rule changes, but also lurk behind the dynamics of digital economic development and the struggle between big countries from a perspective that is based on tax but higher than tax. This lecture undoubtedly made the students who are about to participate in the reform more deeply aware of the urgency of grasping the cutting-edge trends of tax policy, and it also made them feel the charm of tax planning.