Tax Governance Is Becoming a Core Topic in Global AI Rulemaking

A China Tax Daily commentary reposted by Sina Finance argues that tax questions are moving to the center of global AI governance. It focuses on issues such as the global minimum tax, cross-border data flows, permanent establishment rules, and digital taxing rights, noting that AI companies rely heavily on algorithms, data, and cross-border platforms, so their profit allocation and tax base attribution will face tighter international rules. The article also suggests that Chinese tax authorities should move earlier in supporting outbound AI firms, improving digital tax services, and participating in international rulemaking.