支柱一方案下国际税收仲裁机制的发展  

Development of International Tax Arbitration Mechanism under Pillar One Solution

作　　者：芦泉宏 LU Quanhong

机构地区：[1]厦门大学法学院

出　　处：《国际税收》2024年第11期60-69,共10页International Taxation In China

基　　金：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”课题(项目编号:20ZDA104)的阶段性研究成果。

摘　　要：进入BEPS 2.0时代以来,跨境税收争议解决问题备受关注,而相互协商程序的有效性与效率均存在不足。国际税收仲裁作为弥补相互协商程序不足的相对成熟的方式,成为支柱一方案新征税权争议解决的重要方式。相较于传统的国际税收仲裁机制,支柱一方案中的国际税收仲裁机制取得了新的发展:国际税收仲裁的参与当事方向多边缔约方发展,而且禁止缔约方对公约仲裁条款作出任何保留;国际税收仲裁适用的案件范围将扩展至多边税收争议,就争议案件可能引起的法律适用冲突规定了协调方式;国际税收仲裁的程序将更加协调一致,启动条件以强制仲裁为基本原则,裁决方式以最终最佳报价法为标准。In the era of BEPS 2.0,cross-border tax dispute resolution has attracted significant attention,but the effectiveness and efficiency of the mutual agreement procedure are insufficient.International tax arbitration,as a relatively mature way to supplement the mutual agreement procedure,has become an important way to resolve new taxing rights disputes under the Pillar One Solution.Compared with the traditional international tax arbitration mechanism,the international tax arbitration mechanism under Pillar One Solution has achieved new developments:the parties involved in international tax arbitration are developing towards multilateral contracting parties,and contracting parties are prohibited from making any reservations to relevant articles;the scope of cases applicable to international tax arbitration will be extended to multilateral tax disputes,and a coordination method is stipulated for legal application conflicts that may be caused by disputed cases;the procedures of international tax arbitration will be more coordinated and consistent,with the compulsory arbitration as the basic principle for starting conditions and the final best offer as the standard for adjudication method.

关 键 词：“双支柱”国际税改 支柱一方案 国际税收仲裁 跨境税收争议解决 

分 类 号：F810.42[经济管理—财政学]