Author(s)

Yichen Li, Yinjuan Hu

Corresponding Author

Yichen Li

Abstract

In the context of the deep integration of the global economy and the ongoing advancement of the Belt and Road Initiative, regional tax cooperation has become essential for supporting international economic and trade development. This paper examines the Tax Cooperation Offices of Portuguese-speaking countries and regions as its research subject, employing case analysis and comparative research to explore their practical approaches, achievements, challenges, and experiences in promoting regional tax integration. This study found that the office has effectively promoted the convergence of tax policies and coordinated economic development among Portuguese-speaking countries through a series of initiatives, including tax policy coordination, collaboration on tax collection and management, and service optimization. However, it also faces challenges such as coordinating national sovereignty and tax interests, institutional differences, and concerns regarding information security. Its experience serves as an important inspiration for other regions to engage in tax cooperation and facilitates global and regional tax integration.

Keywords

Tax Cooperation; Regional Integration; Portuguese-speaking Countries; Tax Policy; Cross-border Taxation