Research On International Investment Arbitration Mechanism Of Tax Dispute

With the development of economic globalization,the increasingly active international investment,followed by a capital tax in different countries under the jurisdiction of the more frequent flow internationally.Because of differences in each country's fiscal system,making the international tax relations become very complicated.International taxation in the context of international economic activity generated,and the international investment occupies a very important position in international economic activities,born with international tax issues are inextricably linked.A country to develop relevant tax laws and regulations will largely affect international direct or indirect investment in the country.In the area of international investment is often due to the interpretation or application of international investment agreements comments on tax issues is not uniform,resulting in tax disputes between investors and host countries is increasing.Tax Dispute problems can be successfully resolved has been an important element of international tax practice and theory.The international community to seek a reasonable and efficient to resolve tax issues,conducted a long-term exploration.As an emerging system of international arbitration mechanism to resolve the tax dispute,representing the future development trend of international taxation.OECD reason for the introduction of mandatory arbitration mechanism to the tax dispute settlement mechanism in the past,because the mutual agreement procedure itself defects and international organizations.In addition,the relationship between the elements of the 2008 OECD Model tax dispute arbitration,rules of procedure,the taxpayer status,the effectiveness of arbitration,and arbitration between domestic remedies,etc.made a clear and complete operability provisions through the template arbitration clause set forth the main content is easy to see the advantages of OECD tax dispute arbitration mechanisms and defects.China should correct view of the many problems yet to be resolved in arbitration,and comprehensive consideration of the advantages of this mechanism created to seriously explore the country's bilateral tax treaties,and basic considerations for the necessity and feasibility of the agreement could introduce arbitrability.On this basis,the United States learn from the arbitration mechanism construction model into relevant tax dispute arbitration clauses in our bilateral tax treaties,a sound international investment agreements related to tax-related provisions.This construct tax dispute arbitration mechanism of international investment,maintaining balance between the interests of our investors and sovereign interests of the state tax is necessary.