摘要
"一带一路"倡议的实施,为全球经济持续注入新的驱动力,掀起了中国企业对外投资的热潮,其间伴随沿线国家商贸活动不断活跃和增多,发生跨境税收争端的风险将会同步提升。本文从跨境税收争议的表现形式、现状和问题入手,梳理国际税收协定中争端解决相关经验,结合"一带一路"税情提出解决跨境税收争端的路径建议。
The implementation of ＂the Belt and Road＂ Initiative has continuously injected new impetus into the global economy and set off a wave of Chinese enterprises＇ outward investment. As the increase of trade activities in countries along the Belt and Road, the risk of cross-border tax disputes will increase simultaneously. Starting from the manifestation, current situation and problems of cross-border tax disputes, the paper sorts out relevant experience in dispute settlement in international tax treaties, and proposes a path to resolve cross-border tax disputes in combination with the tax situation under ＂the Belt and Road＂.
作者
国家税务总局无锡市税务局课题组
吴志峰
A Research Group of Wuxi Tax Bureau of State Administration of taxation
出处
《国际税收》
北大核心
2018年第7期46-50,共5页
International Taxation In China
关键词
税收协定
跨境涉税争端
协商机制
仲裁
Tax treaty
Cross-border tax dispute
Negotiation mechanism
Arbitration
