后BEPS时代谨慎引入国际税收仲裁机制的思考  

Reflections on the Prudent Introduction of International Tax Arbitration Mechanism in the Post-BEPS Era

作　　者：陈奕良 CHEN Yi-liang(Faculty of Law,University of Macao,Macao 999078,China)

机构地区：[1]澳门大学法学院,中国澳门特别行政区999078

出　　处：《汕头大学学报（人文社会科学版）》2023年第1期59-67,95,96,共11页Journal of Shantou University(Humanities and Social Sciences Edition)

摘　　要：在经济合作与发展组织和二十国集团的牵头下,针对近年来日渐突出的税基侵蚀和利润转移的问题,BEPS项目启动,作为与该项目直接相关的多边公约,税收争议的解决机制尤其是约束性仲裁机制被摆在了一个至关重要的位置。目前,我国在国际经贸领域的身份是世界第二大经济体和最大的发展中国家,面对未来愈加频繁和复杂的跨境贸易所带来的跨境税收争议,我国可以在综合考察的基础上,分阶段、分对象、分区域地引入国际税收仲裁机制,切实维护我国的税收利益,同时扩大我国在国际税收合作与协调平台的影响力。Led by OECD and G20,the BEPS project was launched in response to the increasingly prominent problems of tax base erosion and profit shifing in recent years.As a multilateral convention directly related to this project,the tax dispute resolution mechanism,and the binding arbitration mechanism in particular,has become crucial.At present,China is the world's second largest economy and the largest developing country.Confronted with cross-border tax disputes brought about by increasingly frequent and complex cross-border trade in future,China can introduce international tax arbitration mechanisms in stages,by object and by region on the basis of comprehensive examination,so as to protect China's tax interests and at the same time expand China's influence in the international tax cooperation and coordination platform.

关 键 词：税收仲裁 跨境税收争议 相互协商程序 

分 类 号：D996.3[政治法律—经济法学]