论国际税收争议解决程序中的SDR

On the SDR in the International Tax Dispute Resolution

目前,各国一般通过相互协商程序解决国际税收争议。然而,由于相互协商程序存在着某些缺陷,不能保证国际税收争议一定得到解决。因此,在相互协商程序之外,需要一种补充性争议解决方式(SDR)。国际税收争议解决程序中的SDR包括调解、咨询意见和仲裁,其中又以仲裁最具发展潜力。如果各国能在税收协定中规定强制仲裁,就能保证国际税收争议的积极解决,从而为国际贸易和国际投资创造良好的税收环境。

Currently, the main method of settling the international tax dispute is mutual agreement procedure. However, there are some weaknesses in mutual agreement procedure. Therefore, we need supplementary dispute resolution（SDR） mechanism in the context of MAP. SDR includes mediation, advisory opinions and arbitration. SDR moves in the direction of arbitration. If mandatory arbitration is included in the tax treaties, international tax disputes can be settled actively which will provide good tax circumstance for international trade and investment.