国际税收协定的几个重大发展及其展望

Several Major Developments of the International Tax Agreement and Its Future

国际税收协定是国际税收合作的主要形式。晚近以来,国际税收协定呈现出几个突破性的重大发展,即区域性多边税收协定的产生、最惠国待遇条款的引入和国际税收争议仲裁解决条款的订立。这些重大发展一方面是国际税收合作水平提升的体现,另一方面也代表了国际税收协定发展的新动向。这些重大发展将有利于促使全球性多边税收协定的订立并使国际税收合作走向法治化的轨道,从而使国际税收协定进入一个新的阶段。但由于国际税收合作的复杂性,这一过程尚需一定的时日。

International tax conventions (ITCs) are the main form of international tax cooperation. In recent decades, the ITCs have presented several important developments, e.g. the production of multilateral tax conventions, the incorporation of most-favored-nation treatment clause and the adoption of arbitration method for settling international tax disputes. These important developments, on one hand, embody an increase in international tax cooperation level, and on the other hand, take the lead of development trend of ITC. These important developments shall be beneficial to the formation of multilateral tax conventions, will take the international tax cooperation to the way of law, and bring the ITCs into a new development stage. But this course should be time consuming due to the complexity of international tax cooperation.