Study Of International Tax Treaty Dispute Arbitration System

With the increase of international trade and investment, the ubiquitous internationalize phenomenon of incomes and property of taxpayers and worldwide implementation of income tax system and general property tax system complicate the international tax relation, international tax treaty conflicts arising from the application and interpretation of double tax treaty are on the increase.The mutual agreement procedure has virtually been the most important means of settling international tax treaty conflicts at the present time. However, the inherent limitation of the mutual agreement procedure has limited the effect of settling conflicts. International society manages to escape from mutual agreement procedure and to seek for other ways to the solution of international tax treaty disputes. Many scholars and International Organizations propose: resolution of international tax treaty conflicts by arbitration to remedy the disfigurement of the mutual agreement procedure.In practice, some tax treaties have constituted the arbitration article, but these articles are free will. Only when the competent authorities reach an agreement the arbitration procedure can be started up.The arbitration procedure of settling the tax treaty disputes is in defect of practice, so it presents much insufficiency which influences its function in settling conflicts. This paper makes suggestions of setting up Mechanisms for the Resolution of Tax Treaty Disputes by combining the mutual agreement procedure and international tax arbitration. To improve the procedure of tax treaty dispute settlement and accelerate the development of foreign economic, it is necessary to introduce the arbitration procedure in our country's tax treaties.The whole thesis is divided into six parts, from the preface to the ending part. The main body is focused on the four chapters.The first part--Introduction: This part defines the conception of "International tax treaty dispute", and then introduces the main purpose to write this thesis.The second part--International tax treaty dispute and its principles: This part introduces definition, kinds and features of international tax treaty conflicts firstly; then expatiates the basic principle of tax treaty conflicts resolution.The third part--Risen and content of International tax treaty dispute arbitration: This part introduces the reason of rise of tax treaty conflicts arbitration, and then reviews the legislation of many countries. Moreover, it expatiates on the content of International tax treaty dispute arbitration.The forth part--Puzzle and outlet of International tax treaty dispute arbitration: At first, this part analyses the puzzle and weakness of International tax treaty dispute arbitration, then expatiates on the new breakthrough made by OECD, at last, makes some suggestions for perfecting the arbitration.The fifth part--Proposal on introducing the arbitration procedure in our country's tax treaties: This part expatiates on the necessity and feasible of introducing the arbitration procedure in our country's tax treaties, and make suggestion on how to design the arbitration article in bilateral tax treaties for China.The sixth part--Penman consider that the substantiality of research the International tax treaty disputes arbitration is to remedy the mutual agreement procedure by regulating a time limit. The mutual agreement procedure and international tax arbitration constitute the disputes settlement regime of international tax treaty disputes.