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随着相互协商程序在解决国际税收争端中的缺陷日益明显,仲裁方式受到前所未有的重视,不同国际组织已经拟订了多种内涵不同的仲裁方案.目前,税收争议仲裁还只是作为相互协商程序的一个组成部分,不是一种独立的争议解决法律途径,但从长远来看,税收争议仲裁将在制度化和规范化不断加强的基础上,逐步发展成为与相互协商程序相互平行的、独立的国际税收争端解决方式.“,”With increasingly obvious defect of mutual agreement procedure in international tax dispute,unprecedented importance is being attached to arbitration whose schemes presented by different international organizations differ from each other in arbitration contents.Presently tax dispute arbitration is only a component of mutual agreement procedure but not an independent legal approach for tax dispute.However,in long run,with constantly improving regularization and standardization of tax dispute arbitration,it will become an independent approach for the settlement of international tax disputes in parallel with mutual agreement procedure.