跨境税收争议解决机制的改进:BEPS第14项行动计划实施进展与未来选择  

Improving Cross-border Tax Dispute Resolution Mechanisms:Progresses and Future Options of BEPS Action 14

作　　者：朱炎生[1] Yansheng Zhu

机构地区：[1]厦门大学法学院

出　　处：《国际税收》2021年第4期32-38,共7页International Taxation In China

基　　金：研究阐释党的十九届四中全会精神国家社科基金:重大项目“推动构建更加公正合理的国际税收治理体系研究”(项目编号:20ZDA104)的阶段性研究成果。

摘　　要：BEPS第14项行动计划为跨境税收争议解决机制的优化作出了积极努力,并取得了长足进展。然而,根据第14项行动计划下的同行审议和相互协商程序案件结案统计结果来看,跨境税收争议解决机制仍有待进一步改进。为此而作出的未来选择,不仅要提升争议解决机制的可用性、案件解决的及时性和解决结果的完整性,还应当充分凝聚BEPS包容性框架成员的共识,采取适当的改进措施,事前有效预防争议,事后公平合理地解决争议。Work on improving cross-border tax dispute resolution mechanism under BEPS Action 14 has been made positive progress.However,according to inputs of peer reviews and statistics of mutual agreement procedure cases under the Action 14,there is still room for improving the mechanism.In this regard,future alternatives should be focused not only on the availability of dispute resolution mechanism,the promptness of the case settlement,and the integrality of the solutions,but also on the building consensus of the members of the BEPS Inclusive Framework,improvement measures,effective prevention of the disputes in advance and settlement of disputes fairly and reasonably.

关 键 词：跨境税收争议 争议解决 相互协商程序 税基侵蚀和利润转移行动计划 

分 类 号：F810.42[经济管理—财政学]