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Study On The Mutual Agreement Procedure Of The OECD Model Tax Convention

Posted on:2010-10-13Degree:MasterType:Thesis
Country:ChinaCandidate:C H ChenFull Text:PDF
GTID:2166360275990903Subject:International Law
Abstract/Summary:PDF Full Text Request
With the increasing economic exchanges among countries, more and more tax treaties have been concluded, which all aim at avoiding 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. Nowadays, traditional solutions on those disputes include Mutual Agreement Procedure and certain domestic legal procedures. The deficiency in the Mutual Agreement Procedure soon became obvious when the international taxing practice developed. International organizations, OECD in particular, as well as many countries tried hard to improve these Mutual Agreement Procedures. Besides, with the rapid development in domestic and international markets, our country has no other choices but takes part in the global economic activities in a positive manner and seeks to conclude more tax treaties with other countries. Consequently more tax disputes come up. Unfortunately, the Mutual Agreement Procedure is still in its initial stage of development in our country, and it's unable to meet the needs of practice. This thesis tries to do a research on the Mutual Agreement Procedure of OECD basing on four reports, compares it with those of EU, PATA, U.S., Japan, South Korea. Then the thesis intends to put forward suggestions to improve the Mutual Agreement Procedure in the hope of constructing our Mutual Agreement Procedure with Chinese characteristics.This thesis divides into three parts: preface, text and conclusion, this text is divided into three chapters as follows:Chapter 1 introduces basic contents of Mutual Agreement Procedure. It illuminates the concept of the Mutual Agreement Procedure, and focuses on the basic contents including scope of application, general operation, legal status and so on.Chapter 2 is the focal point of the thesis. Firstly, it introduces legislative overview of the Mutual Agreement Procedure of the OECD Model Tax Convention. .Secondly, it evaluates the procedure to find out its shortcomings. At last, it is the international comparison of the Mutual Agreement Procedure in terms of international and domestic law.Chapter 3 discusses the legal countermeasures to deal with the Mutual Agreement Procedure of China through combination with the study on the Mutual Agreement Procedure of the OECD Model Tax Convention. And our discussion bases on the legislation status of the Mutual Agreement Procedure of China.
Keywords/Search Tags:International Tax Disputes, OECD Model Tax Convention, Mutual Agreement Procedure
PDF Full Text Request
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