我国对外税收协定引入仲裁程序之探讨

Discuss on Introducing Arbitration Procedures into Foreign Tax Agreements in China

晚近,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。就中国对外税收协定引入仲裁程序的必要性、可行性作了探讨,认为利用仲裁解决对外税收协定争议是可行的、有益的,并拟出相应建议。

In recent years, more and more countries bring arbitration clauses into tax agreements, trying to solve disputes in tax agreements. The paper discusses the necessity and the feasibility of introducing arbitration procedures into foreign tax agreements in China. The author points out that it is feasible and beneficial to solve disputes in foreign tax agreements in China by using arbitration, and some suggestions are given.