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dc.contributor.advisor廖益新
dc.contributor.author王欣
dc.date.accessioned2016-01-12T02:03:51Z
dc.date.available2016-01-12T02:03:51Z
dc.date.issued2014-10-28 09:46:10.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/80812
dc.description.abstract纳税人在国际税务争议的解决中扮演着重要的角色,国际社会在解决国际税务争议的过程中,也越来越关注纳税人的权利保护问题。2008年修订版《OECD税收协定范本》在第25条第5款的基础上增加了国际税收仲裁机制,赋予了跨国纳税人一定的权利,包括决定仲裁程序的启动和仲裁裁决效力等。本文指出了OECD国际税收仲裁机制中纳税人地位所具有的局限性,并对如何提高纳税人地位进行了分析,在具体的构建方式上,“仲裁第三人”制度是适合纳税人的合理地位,也能够为缔约国所接受。关于我国在国际税务争议解决机制中对纳税人权利保护方面,本文建议我国应当在双边税收协定中加入税收仲裁机制,同时采用“仲裁第三人”制度保护纳税人权利。论...
dc.description.abstractTaxpayers play an important role in resolving disputes arising from the international tax. The international community pays more and more attention to the protection of taxpayers’ rights during the process of resolving international tax disputes. Based on Article 25(5), the revised edition of 2008 “the OECD Model Tax Convention” inserted the international tax arbitration system. It gives certain r...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=42510&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=46516
dc.subject税收仲裁
dc.subject纳税人
dc.subject仲裁第三人
dc.subjectTax Arbitration
dc.subjectTaxpayers
dc.subjectThird Party in Arbitration
dc.titleOECD国际税收仲裁机制中纳税人地位问题研究
dc.title.alternativeResearch on the Status of Taxpayers under OECD International Tax Arbitration System
dc.typethesis
dc.date.replied2014-05-24
dc.description.note学位:法律硕士
dc.description.note院系专业:法律硕士教育中心_法律硕士(JM)
dc.description.note学号:13020111150295


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