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dc.contributor.advisor蔡庆辉
dc.contributor.author瞿燕飞
dc.date.accessioned2016-02-14T02:17:05Z
dc.date.available2016-02-14T02:17:05Z
dc.date.issued2010-09-25 16:30:06.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/24500
dc.description.abstract为协调国际间税收利益的分配,越来越多的税收协定开始出现,这些协定一方面解决了部分问题,一方面又产生了新的争端,即税收协定争端。税收协定争端并不等同于国际税务争议,在条约的基础上,这一争端的解决更多地可以也应该遵循条约争议的惯常解决方式,相互协商程序就是目前占主导地位的一种。然而,随着国际实践的发展,相互协商程序的不足之处日益突显,各个国家和国际组织除了为完善相互协商程序而不断努力,也在不断寻求新的更好的解决途径,税收协定争端仲裁解决机制由此产生与发展。但是要实现仲裁在税收协定领域的适用却非一个简单的问题,它将涉及对国家税收主权的影响考量,涉及与相互协商程序的关系处理,涉及具体程序性的规则设置等...
dc.description.abstractWith the increasing economic exchanges among countries, more and more tax treaties have been concluded, which aims at coordinating international tax benefit assignment. When using the treaty on the special affair, the result is not always what we want. These treaties indeed have partially solved the problem of international double taxation ,but also create new disputes——tax treaty disputes. As we ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=24755&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=27690
dc.subject税收协定争端
dc.subject相互协商程序
dc.subject仲裁
dc.subjectTax Treaty Dispute
dc.subjectMutual Agreement Procedure
dc.subjectArbitration
dc.title税收协定争端仲裁解决机制评述
dc.title.alternativeStudy on Arbitration Mechanism for the Resolution of Tax Treaty Disputes
dc.typethesis
dc.date.replied2010-05-25
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院法律系_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:12920071150221


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