国际投资涉税仲裁与间接征收  

International Investment Tax-related Arbitration and Indirect Expropriation

作　　者：兰兰[1] 

机构地区：[1]中国政法大学国际法学院,北京100088

出　　处：《山东科技大学学报（社会科学版）》2016年第2期38-45,共8页Journal of Shandong University of Science and Technology(Social Sciences)

基　　金：中国政法大学校级人文社会科学研究资助项目"国际投资涉税仲裁与间接征收"(15ZFG82010)

摘　　要：随着国际投资仲裁的发展,尤其是伴随着ICSID管辖权扩大化的趋势,越来越多的国际投资仲裁案件涉及到了税收问题。涉税投资争议是否具有可仲裁性,很大程度上取决于该涉税争议是否构成间接征收。虽然目前国际投资领域对间接征收问题已有了较为深入的探讨,但专门针对涉税投资争议是否构成间接征收问题的研究则少有涉足。国际投资涉税仲裁案件大多与东道国所实施或改变原有税收政策是否构成间接征收问题有关。对该问题的正确界定,既关乎投资东道国税收主权的正常行使,又对保护海外投资者利益具有重要意义。如何在两者权益之间进行有效平衡,是国际投资涉税仲裁的焦点所在。单一效果原则或单一目的原则都未免有失偏颇,兼顾双方利益的比例原则受到晚近国际投资涉税仲裁的青睐。无论是作为国际投资的东道国一方,抑或是外国投资者一方,在国际投资交往中均可以此为鉴协调相互关系并维护自身权益。With the development of international investment arbitration,especially with the expansion of ICSID jurisdiction,there are more and more international investment arbitration cases involving tax issues.Whether a tax-related dispute is arbitrable depends largely on whether such dispute constitutes an indirect expropriation.There have been some deep discussions on indirect expropriation in the field of international investment at present,but researches specially focusing on whether a tax-related investment dispute constitutes an indirect expropriation have been very rare.Most of the international investment tax-related arbitration cases are related to the issue whether the host country＇s implementation or change of its original tax policies constitutes an indirect expropriation.The correct definition of this issue not only involves the host country＇s normal exercise of tax sovereignty,but also has great significance of protecting the interests of overseas investors.How to effectively balance the interests between the two parties,is the focus of international investment tax-related arbitration.Either single effect principle or single purpose principle is biased,while principle of proportionality which takes the interests of both parties into consideration is favored recently in international investment tax-related arbitration.Both the host country of an international investment and the foreign investors may take this as a guide to coordinate their mutual relationships and maintain their own interests in international investment activities.

关 键 词：国际投资仲裁 涉税争议 间接征收 税收条款 

分 类 号：DF964[政治法律—国际法学]