海峡两岸所得税合作争议及其解决机制探析

A Study of Disputes over Cooperation in Cross-Strait Income Taxation and Their Settlements

随着海峡两岸经贸关系向正常化、自由化以及制度化方向的发展,《两岸避免双重征税及加强税务合作协议》的签署成为双方顺利开展所得税合作的重要保证。从当前两岸所得税合作所开展的工作内容来看,相关协议主要参考《OECD范本》的相关条文。在执行相关协议过程中可能出现的争议,突出表现为由纳税人所提交的涉及其税收利益的间接性争议。当前各国和地区解决此类争议的普遍做法是参考《OECD范本》中的相互协商程序。与此同时,随着税收争议案情的复杂多样及其对相关主体税收利益影响的逐渐增大,强制性仲裁程序作为相互协商程序的补充已逐步被认可与采纳。基于国际税收法制的最新发展与海峡两岸开展经贸合作的特点,两岸所得税合作中的争议解决机制也应在建立相互协商程序的基础上,考虑引入税收仲裁程序。

Along with the normalization, liberalization and institutionalization of trade and business relationships across the Taiwan Strait, it becomes a necessity to sign an agreement on the avoidance of double taxation and the strengthening of cooperation in taxation across the Taiwan Strait. The current agreements relevant to cooperation in this field are basically in accordance with the OECD Model. Disputes that arise from the implementation of double taxation agreements are mainly indirect disputes from taxpayers. The common practice for settling such disputes basically follows the Mutual Agreement Pro-cedure stipulated in the OECD Model. In the meantime, compulsory arbitration procedure is gradually being recognized and adopted as a complement of the Mutual Agreement Procedure in many countries and regions as cases of this type are getting more and more complicated and/or related to severe conflict of interests among different parties. This paper argues that the mechanism for settling such disputes should be based on the Mutual Agreement Procedure with due attention to the procedure of tax arbitration in light of the new development of international tax law and the status quo of economic cooperation across the Taiwan Strait.