国际投资协定框架下的税收问题研究

A Study for Taxation Issues under the International Investment Agreements

作为典型的"国家管理权"行为,东道国的税收措施可享有主权豁免。在通常情况下,与税收有关的投资争议不具可仲裁性。然而,晚近的缔约和法律实践却表明,在国际投资领域,东道国税收主权的绝对豁免已被突破,私人可以依据国际投资协定的有关规定将东道国的税收措施诉至国际仲裁庭。为此,需要引入专门的"税收条款",将可仲裁的税收事项限定于一定范围之内,以平衡东道国与外国投资者之间的利益。此类条款的引入也符合中国身兼投资输入大国和投资输出大国的发展中国家的综合利益。

As a typical ＂police power＂ conduct, eignty immunity. Generally speaking, a taxation recent treaties and legal practices of international any taxation measure of host country may be covered by soverissue relative to investment claim is non-arbitrable. However, investment indicate that the jurisdiction of international investment tribunal is expanded, so that the absolute immunity of tax sovereignty of host state does not exist. There-fore, it is necessary to introduce a special taxation clause that limits the scope of arbitrational tax issue, in order to strike a balance between the interests of the host country and those of foreign investors. It is accord with the China＇ s comprehensive benefit that is a developing country wearing hats of capital importing and exporting country.