OECD国际税收仲裁机制评析  

A Review on OECD's International Tax Arbitration Mechanism

作　　者：廖益新[1] 

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《厦门大学学报（哲学社会科学版）》2012年第5期66-74,共9页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：教育部哲社研究重大课题攻关项目"金融危机后国际经济秩序重构与中国的对策法律问题研究"(09JD0021);国家社科基金重大项目"促进与保护我国海外投资的法律体制研究"(09&ZD032)

摘　　要：建立在2008年修订版《经合组织税收协定范本》第25条第5款基础上的国际税收仲裁机制,具有附属于国际行政救济机制等区别于传统的国际仲裁机制的特点。相对于现行的相互协商程序和此前双边税收协定中建立的税收仲裁程序而言,OECD的这种仲裁机制具有督促和保证国际税收争议能够最终获得解决,促进解决国际税收争议的效率和公平的积极效用和意义,并不致对缔约国税收主权构成损害。中国可以考虑在双边税收协定的相互协商程序中纳入这种后续补充性的仲裁程序。The international tax arbitration mechanism, based on Paragraph 5 of Article 25 of OECD Model Tax Con- vention amended in 2008, is the result of appeals of international community for improving the system of international tax dispute resolution in the context of economic globalization. Due to the complication of international tax legal relationships and the need for balancing the interest conflicts among Contracting States and transnational taxpayers, OECD ＇ s tax arbitra- tion mechanism has some characteristics different from those of traditional systems of international arbitration. Compared with current Mutual Agreement Procedure and tax arbitration procedures~ OECD＇s tax arbitration mechanism has the posi- tive fimctions of urging and guaranteeing final solutions of international tax disputes and of promoting the efficiency and fair- ness in solving international tax disputes. OECD＇ s tax arbitration mechanism will not be harmful to tax sovereignties of Contracting States of a tax convention, it is argued that China should consider incorporating this type of supplementary arbi- tration procedure into the Mutual Agreement Procedure of her bilateral tax conventions.

关 键 词：国际税收仲裁 国际税收争议 相互协商程序 

分 类 号：D996.3[政治法律—经济法学]