A Review on OECD's International Tax Arbitration Mechanism
- 2012年 
【中文摘要】建立在2008年修订版《经合组织税收协定范本》第25条第5款基础上的国际税收仲裁机制，具有附属于国际行政救济机制等区别于传统的国际仲裁机制的特点。相对于现行的相互协商程序和此前双边税收协定中建立的税收仲裁程序而言，OECD的这种仲裁机制具有督促和保证国际税收争议能够最终获得解决，促进解决国际税收争议的效率和公平的积极效用和意义，并不致对缔约国税收主权构成损害。中国可以考虑在双边税收协定的相互协商程序中纳人这种后续补充性的仲裁程序。 【Abstract】 The intemational tax arbitration mechanism, based on Paragraph 5 of Article 25 of OECD Model Tax Convention amended in 2008, is the result of appeals of international community for improving the system of international tax dispute resolution in the context of economic globalization. Due to the complication of intemational tax legal relationships and the need for balancing the interest conflicts among Contracting States and transnational taxpayers, OECD's tax arbitration mechanism has some characteristics different from those of traditional systems of intemational arbitration. Compared with current Mutual Agreement Procedure and tax arbitration procedures, OECD's tax arbitration mechanism has the positive functions of urging and guaranteeing final solutions of intemational tax disputes and of promoting the efficiency and fairness in solving intemational tax disputes. OECD's tax arbitration mechanism will not be harmful to tax sovereignties of Contracting States of a tax convention, it is argued that China should consider incorporating this type of supplementary arbitration procedure into the Mutual Agreement Procedure of her bilateral tax conventions.