The Contents of Intertax, Volume 53, Issue 12, 2025

We are happy to inform you that the latest issue of the journal is now available and includes the following contributions:

A Defence of UTPR

This article defends UTPR (formerly known as the Under Taxed Payments Rule or Under Taxed Profits Rule) which is a critical backstop under Pillar Two’s Global Anti Base Erosion Rules (GloBE Rules) ensuring a 15% global minimum tax. It examines the UTPR’s design evolution and advocates for its implementation as an adjustable-rate tax mechanism tied to domestic entities’ income. By framing anti-avoidance as grounds for expanded tax nexus, the article contends that the UTPR’s legitimacy must be a corollary of the Income Inclusion Rule’s (IIR’s) acceptance (as controlled foreign corporation (CFC)-like), upholding equity in global tax order.

An Evaluation of Environmental Tax in China

China has implemented a series of environmental tax measures that can be utilized to achieve its dual carbon goals of reaching peak carbon emissions by 2030 and carbon neutrality by 2060. These include environmental taxes on pollution and resources as well as tax incentives to encourage environmentally friendly activities. While they have shown positive effects in reducing pollution and encouraging technological innovation, they also present significant limitations including regional disparities, high compliance burdens, and insufficient ex-ante and ex-post evaluation mechanisms

This article provides a comprehensive qualitative legal analysis of China’s existing environmental tax measures. It evaluates both positive impacts and limitations of key instruments including the environmental protection tax (EPT), the resource tax, and various environmental tax incentives. The analysis highlights that, while these tax measures contribute to environmental sustainability, the system remains fragmented and underdeveloped in several aspects. This article concludes with policy recommendations focused on establishing a comprehensive legal framework, improving tax administration, and strengthening legal evaluation mechanisms to ensure that China’s environmental tax system effectively supports its long-term ecological and economic objectives.

Tax Secrecy Provisions: A Comparative Analysis between Malaysia and Other Commonwealth Countries

Ensuring the confidentiality of taxpayer information is fundamental to fostering trust in tax systems; however, evolving international standards on tax transparency increasingly require tax authorities to share taxpayer information domestically and across borders. This article compares Malaysia’s tax secrecy provisions with those of four Commonwealth jurisdictions: Australia, India, New Zealand, and the United Kingdom. Data were aggregated from legislation, case law, official guidelines, and public domain documents to provide insights into statutory frameworks and practical applications. The study analyses five key dimensions: the scope of confidentiality, statutory exceptions, exchange of information (EOI) across jurisdictions, inter-agency data sharing, and using de-identified data for research purposes. The findings reveal that, while all jurisdictions uphold strict legal protections for taxpayer information, Australia and the United Kingdom adopt approaches that are more transparent and pragmatic providing clear statutory mechanisms for data sharing and public assurance on confidentiality safeguards. In contrast, Malaysia’s broad secrecy provisions and strict interpretation, while relying on ministerial approval, offer limited transparency and risk inconsistent practices. A review of Malaysia’s existing secrecy provisions is recommended along with enhanced public communication to achieve a more balanced approach between confidentiality and transparency in accordance with international best practices.

Tax Reform for Gender Equality: Principles and Lessons from Nepal and Zambia

Tax systems are often assumed to be neutral, yet they can reinforce gender inequalities in practice. This article examines how this inequality is embedded in both the design and administration of tax systems in developing countries using Nepal and Zambia as case studies. The analysis is grounded in a framework drawn from sound principles of economics and public financial administration. The article distinguishes between explicit bias – legal or administrative provisions that directly differentiate between men and women – and implicit bias that arises from seemingly neutral tax rules that reflect and reproduce gendered economic roles. The article uses case studies to illustrate how these biases manifest in income, consumption, and trade taxes as well as in tax and customs administration. It argues that well-designed tax policy and public financial management reforms can raise revenue more efficiently and equitably, support inclusive growth, and advance gender equality. The article concludes with recommendations to align tax policy and administration with gender-equitable development goals.