相互协商程序与国内法律救济措施适用关系检视

On the Relationship between Mutual Agreement Procedure and Domestic Legal Relief

相互协商程序和国内法律救济措施是国际税收争议和国内税收争议的主要解决机制。在二者存在竞合的情形下,就可能存在冲突协调问题。在处理二者关系时,是依国家税收主权导向,还是按照条约优先的原则,体现的是国家税收立法权和管辖权背后的法理基础和价值取向。本文在生效公约、税收协定和现行国内法的框架下,探究二者的适用关系;并在借鉴国际经验的基础上,提出二者适用关系的重构设想。

Mutual agreement procedure and domestic legal relief are the main solutions for both international and domestic tax disputes.In the case of a co-opetition between the two,there may be conflict coordination issues.In dealing with the relationship between the two,whether it is based on the national tax sovereignty or the principle of treaty prevail,it reflects the legal basis and value orientation behind a state's tax legislative power and jurisdiction.In the framework of the convention in force,tax treaty and current domestic law,this paper explores the applicable relationship between the two and puts forward suggestions for reconstruction by referring to international experience.