Improvement On International Tax Convention Dispute Resolution Mechanism

In view of the income tax and property tax adopted by most countries and the process of globalization is irreversibly developing, how to coordinate the international tax interests among countries arising out of the international income and property. At present, the international tax interests are initially distributed by bilateral international tax convention. How to resolve international tax convention dispute through an improved dispute resolution procedure is of great significant to promote international tax coordination among countries and consolidate global investment environment. Compared with international investment dispute and international trade dispute resolution mechanism, international tax dispute is still at the initial stage on the terms of either theory or practice. This thesis is aimed to make proposals on the improvement of international tax convention dispute resolution mechanism based on analysis and comparison among different dispute resolutions.Currently, there are mainly three methods of resolving international tax convention dispute, namely Mutual Agreement Procedure, Arbitration and Judicial Settlement which is proposed by scholar. The three methods aforesaid are rather complementary than separate and can not be substituted each other. For example, Arbitration is a kind of Supplementary Dispute Resolution to Mutual Agreement Procedure. This thesis is aimed at making proposals on our country's resolution to international tax convention dispute based on analysis and comparison of the three methods combined with the current situation of our country.This thesis is divided into four chapters.Chapter One is mainly about the introduction of international tax convention dispute including the definition, feature, reason and the negative influence.Chapter Two is mainly about Mutual Agreement Procedure. The first section is about the background and main contents of Mutual Agreement Procedure. The second section analyses the drawback of implementation of Mutual Agreement Procedure and finally make proposal on improvement in the third section.Chapter Three is mainly about the Supplementary Dispute Resolution to MAP, namely Arbitration and Judicial Settlement as to the respective background, main contents, drawback of implementation and the proposal on improvement.Chapter Four make proposals on international tax convention dispute resolution mechanism based on analyzing the drawback hereof and make proposals on our country's resolution to international tax convention dispute combined with the current situation of our country.In the ending part, the author makes a conclusion on how the three methods interactive and coordinative together to resolve international tax convention dispute.