Recently, the field visit and research activity of the China-OECD LLM Programme on Taxation (COTP) took place in Shenyang, Liaoning Province. Thirty-two participants from seven countries, including Brazil, China, Indonesia, Nigeria, Tanzania, Uganda and Zimbabwe, together with eight experts and faculty members from Xiamen University, Liaoning University and the National Tax Institute of the State Taxation Administration (STA), joined the activity.

During the visit, participants and faculty toured the Directly Administered Taxpayer Service Hall of Shenyang Tax Service, STA. They observed on-site service at the branded service studio TaxExpress·Sound of Rose and the RCEP One-stop Service Platform of Shenyang Area of China (Liaoning) Pilot Free Trade Zone Tax Service, and learned about measures taken by Liaoning tax authorities to improve taxpayer service quality and optimize the business environment.

During the forum held at a Chinese “Going Global” enterprise, participants from Brazil and Uganda separately presented their countries’ tax policies for investment promotion. All participants and enterprise representatives engaged in thorough discussions on real cross-border operational issues and preferential tax policies. Nurjaida Inna Siti, a participant from Indonesia, commented after the discussion that cross-border tax issues have grown increasingly critical amid deepening economic cooperation between China and Indonesia. The field visit has given her a thorough grasp of China’s tax system and international tax practices, which will support her work in facilitating bilateral tax cooperation between Indonesia and China.