国际税收争议问题的法律思考

On the Problems of the Internatonal Tax Disputes

国家之间的相互协商程序是解决国际税收争议的传统方法。但近年来,更多国家开始寻求通过仲裁方法来解决此问题。文章通过对国家间税收争议解决的两种方法的分析和评价,提出了完善国际税收争议解决机制的相关建议。

The disputes of the tax between nations are focus on the conflicts from different opinions about the benefits of a tax between nations. The tradditional method to solve these disputes relys on the negotiating system. But in recent years, more and more nations are searching for an arbitrament method. This essay analyses and envluates these two methods, and then puts forward a better method to solve these problems.