中外税收协定引入仲裁条款之法律构想

Legal Assumption towards Inserting Arbitration Clause in Sino-Foreign Tax Treaties

传统的相互协商程序是目前中外税收协定争议解决的唯一方法,但是这一方法存在一定的弊端。为了弥补传统相互协商程序的缺陷,国际税收仲裁被越来越多的国家所接受。目前OECD税收协定范本中的仲裁条款、欧盟仲裁公约、国际商会的仲裁标准条款反映了国际税收仲裁的最新发展。我国在进一步引进外资的过程中有必要在税收协定中引入仲裁条款,以更好解决税收协定争议。为了维护国家税收主权,中外税收协定中的仲裁应该是一种"补充性"的争议解决方法,应该采用强制性仲裁的方式,应该赋予纳税人一定程度参与仲裁的权利,国际税收仲裁裁决只应在纳税人同意接受后才对缔约国主管当局有约束力。

The traditional Mutual Agreement Procedure is the only method to settle Sino - foreign tax treaty dis- putes, but the defects of this method are obvious. In order to overcome drawbacks of traditional MAP, more and more countries have accepted international tax arbitration. Arbitration clause in OECD Model Treaty, EU Arbitration Con- vention and ICC Arbitration Standard Clause reflect the newest development of international tax arbitration. It is nec- essary to inserting arbitration clause in Sino - foreign tax treaties in the process of further accepting foreign invest- ment in China, which can settle tax treaty disputes better. In order to defend state tax sovereignty, arbitration in Sino - foreign tax treaty should be supplementary, mandatory, the taxpayer should be given limited rights to participate in arbitration, the community authorities should not be subject to international tax arbitration awards unless the taxpay- er accept it.