《多边公约》的挑战:如何改进跨境税收争议解决机制  

Challenges of the MLI: How to Improve the Cross-border Tax Disputes Resolution Regimes

作　　者：李娜[1] Na Li

机构地区：[1]华东政法大学国际法学院

出　　处：《国际税收》2020年第2期52-57,共6页International Taxation In China

基　　金：华东政法大学2019年度地方高水平大学和一流研究生教育引领计划系列项目资助.

摘　　要：本文分析了《多边公约》在落实BEPS项目第14项行动计划成果方面的探索、创新以及局限性。面对适用反避税措施可能带来的税收不确定性增加和税收争议增多,本文认为在后BEPS时代,改进跨境税收争议解决机制将继续成为国际税收领域的重要任务之一,宜以提高解决转让定价争议的协商效率为突破口,从国内立法和国际税收合作两个方面落实BEPS项目第14项行动计划成果。This paper analyzes the efforts and innovation as well as limitations of the MLI on implementing the results of the Action 14 of BEPS project.Facing the increased tax uncertainties and tax disputes brought by anti-tax avoidance measures,the author believes that improving the cross-border tax disputes resolution regimes will continue to be one of the important tasks of international taxation in the era of post-BEPS;thus the author proposes to take the MAP of transfer pricing disputes as a breakthrough point and to implement the results of the Action 14 of BEPS project in domestic laws and international tax cooperation.

关 键 词：多边公约 税收争议 相互协商程序 相应调整 仲裁 

分 类 号：F811.4[经济管理—财政学]