国际税收仲裁:理论依据、现实进展及展望  

A Probe into the Theoretical Basis,Practice Development of International Tax Arbitration and Its Prospect

作　　者：方祺江[1] 

机构地区：[1]安徽财经大学商学院,安徽蚌埠233041

出　　处：《税务与经济》2011年第2期102-107,共6页Taxation and Economy

基　　金：安徽财经大学青年科研项目(项目编号:ACKYQ0919);国家社会科学基金项目(项目编号:09CJY063)

摘　　要：依国际仲裁法及条约法原理,税收协定争议具有可仲裁性,国际税收仲裁有其国际法依据。近年来,国际税收仲裁在制度构建、立法实践与实际运用方面都取得了较大的突破与发展。随着国际税收实践的发展,国际税收仲裁制度终将走向成熟,并为各国所普遍接受与实践。但由于国际税收实践的复杂性,国际税收仲裁的发展将是一个长期、复杂的过程。According to the theoretical principles of international arbitration law and treaty law, Tax Treaty Dis- putes can be submitted to arbitration, and so International Tax Arbitration has sufficient basis of international law. In recent years, International Tax Arbitration has achieved great development in many aspects such as the system construction, legislation and application in practice. Along with the development of international tax practice, it will step forward to a mature stage, and be widely accepted and applied. However, this course should be time consuming due to the complexity of international tax practice.

关 键 词：税收协定争议 相互协商程序 国际税收仲裁 

分 类 号：D922.22[政治法律—经济法学]