Study On Arbitration In International Tax Dispute Resolution

Following the increase in international trade and investments, more and more bilateral tax treaties are created to avoid international double taxation. When using the treaty on a special affair, the result is not what we want sometimes. The international tax disputes, especially relating to how to use and explain the treaty, are still in existence. Generally we use the MAP (Mutual Agreement Procedures) and special national procedure to resolve all of these international tax disputes. In the modern times arbitration, composed by international tax arbitration and national tax arbitration, is used to resolve these disputes too. For many years the Arbitration in International Tax Disputes becomes more and more perfect. It is a new trend in the international taxation to use the arbitration now. All of these remind China to improve the Process for Resolving International Tax Disputes.There whole thesis is divided into six parts, from the preface to the ending part. The main body is focused on the four chapters.In the preface, the author introduces the main purpose to write this thesis and point out the key issue waiting to resolve.Chapter One is the Introduction of the Process for Resolving International Tax Disputes, including the concept of International Tax Disputes, the traditional methods to resolve International Tax Disputes, the two kinds of arbitration and the reasons of developing Arbitration in International Tax Disputes.Chapter Two discusses the Legislation and Practice of Arbitration in International Tax Disputes. The first section is about Legislation and Practice of International Tax Arbitration, including the introduction of theory development, the arbitration article in the bilateral tax treaties and the overview of the EC Arbitration Convention. The second section is about National Tax Arbitration of the U.S.A, including Rule 124 of Practice and Procedure of United States Tax Court, arbitration rules of the Internal Revenue Services and the experience can be used.Chapter Three is about the new Development of Arbitration in International Tax Disputes. This chapter expatiates and evaluates the tax arbitration rules of the IFA, ICC and OECD. This is about the consolidation of the arbitration article in bilateral tax treaties.Chapter Four discusses how to improve the Process for Resolving International Tax Disputes in China. The first section is about the challenge in the face of our country. The second section is about the feasibility to use Arbitration in International Tax Disputes in China. The third section is about how to design the arbitration article in bilateral tax treaties for China.In the ending part, the author emphasizes the correct attitude to the Arbitration in International Tax Disputes.