国际税收争议仲裁解决机制的世界趋势与中国立场

Research on the World Trend and Chinese Policy of International Tax Dispute Arbitration Mechanism

在世界经济发展的新态势下,国际合作与贸易壁垒并存,国际税收争议日益增加。传统解决国际税收争议的相互协商程序逐渐暴露出不效率、纳税人参与程度低、并不能必然解决税收争议等缺陷。于是人们把目光投向了国际税收争议的仲裁解决路径上。一方面,在旧有的国际投资仲裁中,涉税投资仲裁已经颇具规模;另一方面,在投资之外的领域,OECD、欧盟、国际商会等国际组织以及美国、德国等主要贸易国家也在力推税收仲裁机制。在仲裁机制逐步创新发展与税收争议解决需求日益增长的共同作用下,国际税收争议的仲裁解决路径逐渐呈现出良好的发展态势。就我国而言,通过近年的经济增长,以及"一带一路""自贸区建设"等政策推动,正逐渐从被投资国向投资国、从次要贸易国向国际主要贸易国转型。在此背景之下,仲裁是更能保护纳税人与我国"走出去"企业纠纷的解决方式,应在适当时机审慎推动国际税收仲裁在我国的适用,构筑与国际接轨的税收纠纷解决法律体系。

Under the new situation of world economic development, the traditional mutual consultation procedure to solve the international tax disputes gradually became inefficiency. Considering the defects, many people suggest that arbitration may be a good way to solve international tax disputes. International organizations such as OECD, the European Union, the International Chamber of Commerce and many developed countries such the U.S. and Germany have adopted this solution. With the gradual development of the arbitration mechanism and the increasing demand of the settlement of tax disputes, the solution of the international tax dispute settlement has shown a good development trend. In recent years, with the economic growth, ＂One Belt One Road＂, ＂free trade zone＂ and other policies, China has gradually transformed from an invested country into an investing country, from a secondary trade country into a leading international trade country. Under this background, to protect the taxpayer and our ＂going out＂ enterprises to resolve disputes, China should implement the international tax arbitration s in right time and construct the international tax dispute settlement system.