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国际税收专约争议的解决长期以来仅局限于相互协商(MAP)程序,低效率和单一化已不适应发展需要。2008年后,OECD和UN新税收专约范本,均引入仲裁机制。税收事项牵涉缔约国国家税收主权,传统上不敢轻易“仲裁”。但税收专约争议仲裁独具特色,是国家主权的合理让渡,其实质是MAP程序的延生,并非独立的仲裁。仲裁加深了缔约国双方的协商力度,以准司法化的手段解决争议,既捍卫国家主权,又维护纳税人利益。
The settlement of the international tax special controversies has long been confined to the MAP process, and inefficiency and simplification have become inadequate for development needs. After 2008, both the OECD and the UN New Tax Special Model have been introduced into the arbitration mechanism. Tax matters involve the tax sovereignty of the State party, traditionally not dare to “arbitration ”. However, the arbitration of tax-specific disputes is unique and is a reasonable transfer of state sovereignty. The essence is the extension of the MAP procedure and is not an independent arbitration. Arbitration has deepened the negotiation between the two contracting states and resolved the dispute through quasi-judicial means, both to safeguard national sovereignty and to safeguard taxpayers’ interests.