国际税收争议的仲裁解决路径研究

Study on the Arbitration Resolution Path of International Tax Disputes

当前,面对日益频繁且复杂的国际税收争议,国际税收协定所规定的争议解决机制已经陷入捉襟见肘的窘迫境地,通过国际投资仲裁来解决国际税收争议已然成为大势所趋。国际社会对于国际投资仲裁程序侵犯一国税收主权的担忧,实际上是对仲裁程序公正性的质疑和对仲裁成本等因素的考量。相比于传统的国际税收争议解决机制,国际投资仲裁程序在解决国际税收争议方面具有显著的中立性、公正性以及更为完善的救济机制等优势。而且,就结果而言,国际投资仲裁的仲裁裁决具有较强的约束力。整体而言,以国际税收争议的视角研究国际投资仲裁对我国国际投资和税收领域的理论和实践发展具有重要的意义。

At present,in the face of increasingly frequent and complex international tax disputes,the dispute resolution mechanisms stipulated in international tax treaties have become inadequate.Resolving international tax disputes through international investment arbitration has become a trend.The international community’s concern about the infringement of a country’s tax sovereignty by international investment arbitration procedures is actually a question of the fairness of the arbitration procedures and a consideration of factors such as arbitration costs.Compared to traditional international tax dispute resolution mechanisms,international investment arbitration procedures have significant advantages in terms of neutrality,impartiality,and more comprehensive relief mechanisms in resolving international tax disputes.Moreover,in terms of results,the arbitration award of international investment arbitration has strong binding force.Overall,studying international investment arbitration from the perspective of international tax disputes is of great significance for the theoretical and practical development of China’s international investment and tax fields.