The Belt and Road Initiative Tax Journal Has Published Articles Written by Members of the AOTCA Technical Committee

The Belt and Road Initiative Tax Journal (Volume 6, Issue 1 of 2025), published by BRITACOM, spotlights two pivotal developments in global tax governance: Hong Kong’s sustained excellence in building a world-class tax environment and the transformative potential of generative AI in reshaping tax administration and compliance.  

Achievements and Experience in Improving Tax Environment in Hong Kong SAR, China

Kathy Kun

Director of PwC National Tax Policy Services,Hong Kong SAR, China; 

Vice Chairman of Technical Committee of Asia-Oceania Tax Consultants’ Association

Abstract: Renowned for its robust and efficient tax environment, the Hong Kong Special Administrative Region of China (Hong Kong) maintained its position among the global top three in “tax policy” for the past five years, as reported in the World Competitiveness Yearbook published by the International Institute for Management Development. This article delves into the key achievements and experience of Hong Kong in enhancing its tax environment, focusing on four critical areas: staying aligned with global trends to remain competitive; upholding high standards in the formulation of tax legislation; enhancing quality and accessibility of tax administration services; and ensuring operational efficiency of the tax system.

Promoting the Application of Generative AI in Taxation

Wu Xiaoqiang 

Chairman of Technical Committee of the Asia Oceania Tax Consultants’ Association (AOTCA); 

Researcher of Tax Digitization Research Institute Renmin University of China

Abstract: Generative AI technology has made significant strides in language comprehension and reasoning, leading various industries, including the tax sector, to explore its integration of artificial intelligence (AI) into their management processes. Tax administrations, enterprise taxpayers and tax firms may leverage generative AI across multiple areas, including tax chatbots, tax assessment, tax analysis, and tax filing, among others. Nonetheless, the successful implementation of generative AI necessitates meticulous planning, robust data management, rigorous project trials, and potentially, organizational reforms to facilitate seamless integration.