国际税务争议仲裁的可行性分析

Analysis of the Feasibility of International Tax Dispute Arbitration

国际税务争议往往导致国际双重征税,进而阻碍各国经济的交流发展。当事国之间的相互协商及利用有关国内法程序解决争议是传统方法。然而,由于传统解决方法缺陷明显,当当事国之间的相互协商程序无法顺利进行时,近来学者和国际组织建议,仲裁被越来越多地运用于国际税务争议的解决。由于国际税务争议属于国际公法争议,国家作为仲裁的主体带来许多值得商榷的问题,并使得这种仲裁极具特殊性,因此有必要分析国际税务争议仲裁的可行性。

International tax dispute will lead to international double taxation,which hinders the development of global business. Negotiation between countries is the traditional way to handle this problem. However,this method is not perfect. Arbitration has been more used to settle down the Dispute along with advice from scholars and international organization. Because of the participation of countries,such kind of arbitration is different from normal ones and it is necessary to analyze the feasibility of international tax dispute arbitration. This article is going to do the analysis and trys to figure out the ways to improve our dispute settlement mechanism of China.