论国际投资协议中的税收条款例外  

Tax-Provisions Exceptions to International Investment Agreements

作　　者：陈玥[1] CHEN Yue(East China University of Political Science and Law, Shanghai 200042, China)

机构地区：[1]华东政法大学,上海200042

出　　处：《山东商业职业技术学院学报》2020年第3期81-84,共4页Journal of Shandong Institute of Commerce and Technology

摘　　要：国际税收与国际投资之间联系紧密,但国际投资争端中的涉税问题长期排除在投资协定之外,主要是国家税收主权、税收协定与投资协定的目标差异。防止税收待遇多边化以及税收问题的复杂性等多方面原因。将税收问题完全排除在外的安排体现出对投资者保护的局限性,但随着纳入税收条款的国际投资协定逐渐增加,呈现出将投资领域的涉税纠纷纳入国际投资仲裁范围的趋势,并形成不同的实践形式。但这并不意味着税收条款例外失去其必要性,而是应当明确纳入投资争端解决的税收问题范围。There is a close connection between international taxation and international investment,but tax-related issues in international investment disputes have long been excluded from investment agreements,mainly based on national tax sovereignty,differences in the objectives of tax treaties and investment treaties,prevention of multilateralization of tax treatment,and the complexity of tax issues and other reasons.However,with the increasing number of international investment agreements that include tax provisions,arrangements that completely exclude tax issues reflect the limitations of investor protection,and there is a tendency to include tax-related disputes in the investment field into the scope of international investment arbitration,and it has formed different practice modes.However,this does not mean that the tax-provisions exceptions lose their necessity,but rather the scope of tax issues for investment dispute settlement should be clearly included.

关 键 词：投资协定 税收协定 争端解决 税收例外 

分 类 号：F812.42[经济管理—财政学]