我国对外税收协定仲裁条款引入问题初探

On Introducing the Arbitration Procedure In Our Country's Tax Treaties

近年来,越来越多的国家在税收协定中引入仲裁条款,尝试利用仲裁来解决税收协定争议。为完善对外税收协定争议解决机制与促进对外经济的发展,我国也应在税收协定中订立仲裁条款,经研究,这也是可行的。在仲裁条款的设计上,应着重考虑相互协商程序与仲裁程序的关系、仲裁的事项范围、仲裁的程序规则等方面问题。

Lately, an increasing number of states introduce the arbitration provision in their tax treaties, and try to resolve the disputes by arbitration. To improve the procedure of tax treaty dispute settlement and accderate the development of foreign economic, it is necessary to introduce the arbitration procedure in our country＇s tax treaties, and it is also feasible. On the problem of dseigning the arbitration provision, it is especially to take attention on the relation of the mutual agreement procedure and arbitration ,the items of arbitration and the procedure of arbitration and so on.