国际投资仲裁:国际税收争议解决的新路径?

International Investment Arbitration:A New Way to Solve International Tax Disputes

凯恩案体现了通过国际投资仲裁解决国际税收争议的新发展动向。目前,由于国际投资协定在实体层面和程序层面针对税收争议的特殊规定,国际投资仲裁对于税收争议的适用范围仍然有限。国际投资仲裁相较于传统国际税收争议解决路径具有独特优势,主要体现在投资协定实体条款可作为税收协定适用范围的有力补充,且投资仲裁机制更具中立性和有效性。然而,国际投资仲裁自身也存在一定缺陷,并且其在处理税收争议时存在过度限制各国税收主权、专业性不足等问题。未来,建议我国在投资协定中纳入专门化、精细化的税收条款,完善投资仲裁机制对于国际税收争议的适用,同时加强国际投资仲裁与税收协定争议解决机制的协调。

The Cairn case reflects a new development trend of solving international tax disputes through international investment arbitration.At present,the scope of application of international investment arbitration to tax disputes is still limited due to the special provisions of international investment agreements on tax disputes at the substantive and procedural levels.International investment arbitration has unique advantages over traditional international tax dispute resolution mechanisms,mainly given that the substantive provisions of investment agreements can serve as a powerful supplement to the application of tax treaties,and that the investment arbitration mechanism is more neutral and effective.But the international investment arbitration itself also has certain shortcomings and problems such as excessive restriction of tax sovereignty and insufficient professionalism in handling tax disputes.It is suggested that China should include specialized and refined tax clauses in investment agreements,improve the application of investment arbitration mechanism to international tax disputes,and strengthen the coordination between international investment arbitration and the dispute settlement mechanism in tax treaties.