论国际税收协定争议仲裁的法律特征

Discussion on the Legal Attributes of Tax Treaty Dispute Arbitration

国际税收协定争议仲裁以有关各方的自愿为基础,所谓的"强制仲裁"是不存在的。在仲裁过程中,纳税人实质性地参与仲裁程序具有理论和实践基础。税收仲裁作为一种争议解决的法律途径,其裁决应具有约束力。对税收协定争议仲裁的监督机制可通过在双边条约的基础上成立专门委员会来实施。

Willingness from the dispute parties is the base of international tax treaty dispute arbitration,and there is no involuntary arbitration.Taxpayer＇s participation in the arbitration process is firmly grounded on popular theories and practices.The arbitration awards shall be binding for the parties concerned.The judicial supervision for the tax treaty dispute arbitration can be carried out by a special committee formed according to the bilateral treaty provisions.