Research On International Tax Disputes Settlement Mechanism

With the deepening of economic globalization, economic exchanges between countries are increasingly frequent.Because of the taxpayer's international economic activities, different countries taxes on taxpayers'cross-border property and income.In order to coordinate inter-State distribution of benefits of international taxation, more and more sovereign countries entered into bilateral tax treaties with each other.With the increasing number of bilateral tax treaties, international tax disputes are often manifested in the disputes arising from the interpretation, application, implementation and other issues of the terms of bilateral tax treaties and other disputes which are difficult to solve,between state parties. In the existing practice, the state parties resolve the international tax disputes mainly through the terms of the Mutual Agreement Procedure(MAP) in tax treaties,governments and international organizations have been working on improving MAP.In recent years, more and more countries are beginning to introduce arbitration clause into tax treatise,in order to make use of arbitration procedures to make up some shortcomings of traditional MAP.Into the twenty-first century, with the effort of international organizations,new development has been achieved in the field of international tax arbitration procedures which are in the process of unification. Arbitration is only a SDR(Supplementary Dispute Resolution) of MAP, not a ADR(Alternative Dispute Resolution)currently.Although the arbitration procedures is generally placed under the framework of MAP as an extension of the latter,the two procedures is obviously different in resolving international tax disputes.Since only the MAP terms enter in the bilateral tax treaties of China,which are too principled and rough,without enough protection of the interests of taxpayers,the bilateral tax treaties of China cannot be the guide for competent authority to resolve the international tax disputes,meet the needs of practice.For the above reasons,this thesis describs the Practice of international legislation(mainly the international tax treaties)and the models of international organizations on the international tax disputes settlement mechanism-MAP and arbitration procedure, based on the comparative analysis of relevant content of the tax treaties and models,and features of MAP and arbitration procedure,evaluated the two procedures and put forward its corresponding proposal respectively.Based on the above,this thesis made several suggestions about the improvement of the international tax dispute settlement mechanism in China at the end.This thesis divides into three parts:preface,text and conclusion.The text is divided into four Parts.Preface is the a brief description of the purpose of the thesis, research situation in related fields, theoretical significance of the thesis,and the research methods. Part One is an overview of international tax dispute settlement mechanism. First of all, an introduction of the concept of international tax disputes, including the distinction between two kinds of international tax disputes; Secondly, an exposition of three principles to resolve international tax disputes; Again, a brief description of international tax dispute settlement mechanism-MAP and arbitration procedures.At last, an introduction of the practice of international legislation and the models of international organizations on the two procedures.Part Two is the research of MAP. Firstly,an overview of the MAP, including its definition and advantages; Secondly, an exposition of the operation of MAP, including a detailed comparative analysis on MAP in the the practice of international legislation and models of international organizations;Finally, problems and corresponding proposals based on the comparative analysis above.Part Three is the research of arbitration procedures. Firstly,an overview of the arbitration procedures, including its definition,content and advantages; Secondly, an exposition of the operation of arbitration procedures, including a detailed comparative analysis on arbitration procedures in the the practice of international legislation and models of international organizations; Finally, problems and corresponding proposals based on the comparative analysis above.Part Four is the improvement of international tax dispute settlement mechanism in China. First of all, the problems on international tax dispute settlement mechanism in China;Secondly, the improvement of MAP in China; Finally,specific suggestions to the design of arbitration procedures in China.Conclusion is the prospect of the development of international tax dispute settlement mechanism in the future...