我国已生效税收协定中相互协商条款的比较研究

A Comparative Study of the Mutual Agreement Procedure Articles in the Tax Treaties That Entered into Force in China

相互协商程序是当前解决国际税收争议的重要机制,我国已生效的税收协定中均含有MAP条款,这些MAP条款既有典型的共同特点,又存在许多差异化特征。本文阐述了MAP的概念、总结MAP程序的特征,从法理上对MAP机制加以解释,并对我国已生效税收协定中的MAP条款进行比较研究,梳理出2016年至2018年我国MAP案件的情况、特点,提出完善我国MAP规则的建议。

Currently,the Mutual Agreement Procedure(MAP)is an important mechanism for resolving international tax disputes.The tax treaties that entered into force in China all contain MAP articles.These MAP articles have typical common characteristics but also many differentiated characteristics.This paper first elaborates the concept of MAP,summarizes the characteristics of the MAP and explains the MAP mechanism legally,then conducts a comparative study on the MAP articles in the tax treaties that entered into force in China,and sorts out the MAP cases in China from 2016 to 2018,and finally puts forward relevant suggestions on improving China’s MAP rules.