Research On The Status Of Taxpayers Under OECD International Tax Arbitration System

Taxpayers play an important role in resolving disputes arising from the international tax. The international community pays more and more attention to the protection of taxpayers’rights during the process of resolving international tax disputes. Based on Article25(5), the revised edition of2008"the OECD Model Tax Convention" inserted the international tax arbitration system. It gives certain rights to the transnational taxpayers, including the rights to initiate the arbitration procedure and to decide the validity of the arbitration award. This article points out the limitations of taxpayers’status under OECD international tax arbitration system and analyzes how to improve the taxpayers’ status. As the way to construction,"third party in arbitration" is a reasonable position for the taxpayers and can be accepted by states. As to the protection of the taxpayers’rights in the international tax dispute resolution of China, this article suggests that our country should add the international tax arbitration system to the bilateral tax treaties and use "third party in arbitration" to protect the taxpayers’rights. The whole thesis is divided into four parts, the contents are as follows:Chapter one first introduces the taxpayers’rights under OECD international tax arbitration system, including initiate the arbitration procedure, decide the validity of the arbitration award and present his position. However, the rights also show some limitations of taxpayers’status under international tax arbitration system.Chapter two analyses the construction of the taxpayers’due position under international tax arbitration system, including the theoretical basis of taxpayers’ participation in the international tax arbitration and how to improve the taxpayers’status under international tax arbitration system.Chapter three is the main body about what position should be given to the taxpayers under international tax arbitration system. This chapter compares the taxpayers’rights under OECD international tax arbitration system to investors’ rights under ICSID international investment arbitration. There are many obstacles to construct a procedure which is operated by taxpayers and states."Third party in arbitration" find a way out for the taxpayers’status setting. It can not only make the taxpayers fully participate in the international tax arbitration, safeguard their own rights but also be accepted by the states. This article also makes some planning and imagination to the "Third party in arbitration"Chapter four is about the suggestion to protect the taxpayers’rights under international tax dispute resolution of China. First, we should add the international tax arbitration system to the bilateral tax treaties signed by our country. Second, we should use "third party in arbitration" to protect the taxpayers’rights and status.