Research On The Arbitration Resolution Mechanism Of International Tax Dispute

With the deepening of regional integration and economic globalization,the economic exchanges between countries are becoming more and more frequent,and the number of international tax treaties and international investment agreements signed between sovereign countries is also increasing day by day.As a result of significant differences between economic development and tax regulations between countries,the issue of tax disputes between countries is becoming more and more prominent.The international tax is related to the tax benefit of a country,and the emergence of international tax disputes undermines the economic development of a country.Therefore,how to effectively solve the dispute has also been paid by all countries.As a traditional way of tax dispute settlement,mutual consultation procedures has been favored by all countries.However,with the development of the times,the traditional settlement of international tax disputes based on mutual consultation has become increasingly prominent in the process of resolving disputes in international tax treaties.More and more countries are turning their attention to the international tax arbitration this way up.International tax dispute arbitration has become a new way to solve the problem of international tax disputes,which has been adopted by the international community in order to make up for the lack of mutual consultation procedures and domestic remedies.However,due to the late development of international tax arbitration mechanism,there are still many problems,which need to be further explored and improved.This paper discusses the characteristics of international tax dispute settlement mechanism and the existing problems in the process of resolving the dispute.This paper is divided into four parts,and the specific contents are summarized as follows:The first paper briefly introduces the concept and characteristics of international tax disputes,and the domestic and international relief methods to solve the international tax disputes.The second chapter analyzes the problems of international tax dispute arbitration procedure,the parties of arbitration and arbitration from participation in the program,the composition of the arbitration tribunal and arbitration laws applicable in various stages of the settlement mechanism research.The third chapter analyzes the settlement mechanism of the international tax dispute arbitration from the perspective of the effect,revocation and enforcement of the arbitral award.The fourth chapter expounds the current situation of this system in our country,analyzes the necessity and feasibility of international tax agreements in China to introduce the settlement mechanism,finally puts forward concrete suggestions on constructing our agreement of the international tax arbitration mechanism.