中外税收协定争议解决机制的法律探讨

• 作 者: 张美红
• 机 构: 安徽财经大学法学院,
• 出 处: 法制与社会
• 发表日期: 2008年29期
• 关键词: 税收协定 中外税收协定 仲裁条款 争议解决机制 仲裁程序 仲裁庭 仲裁裁决 国际税收 缺乏透明度 仲裁员

本文指出我国的中外税收协定争议解决机制存在许多缺陷,如相互协商程序没有明确的时间表、相互协商程序缺乏透明度以及相互协商程序不具有强制性等。必须对其加以完善,引入仲裁程序是目前大多数国家采用的一种可行的方法,我国也应借鉴这种方法,将仲裁程序引入我国的税收协定中,以期更好地解决中外税收协定争议。

This paper points out that there are many shortcomings in China’s dispute settlement mechanism for tax treaties, such as the lack of a clear timetable for the negotiation process, the lack of transparency in the negotiation process and the non-compulsory negotiation procedure. It must be perfected. The introduction of arbitration procedure is a feasible method adopted by most countries at present. China should learn from this method and introduce the arbitration procedure into the tax treaties of our country so as to resolve the dispute between China and foreign countries better.