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A Study On Legal Issues Of The Application Of Arbitration Mechanism In International Tax Disputes

Posted on:2019-02-27Degree:MasterType:Thesis
Country:ChinaCandidate:C R ChenFull Text:PDF
GTID:2416330545464918Subject:legal
Abstract/Summary:PDF Full Text Request
Under the condition of economic globalization,with the continuous development of the strategy of "bringing in" and "going out" and the development of the "Belt and Road" Initiatives,the economic activities between China and other countries in the world are getting closer and closer.In this context,countries have concluded international tax treaties to avoid double taxation.However,in the process of practical application of international tax agreements,different countries and transnational taxpayers will inevitably have separated ideas on the distribution of rights and obligations..So as to better solve the related issues of international tax disputes.Nowadays,international organizations and countries are actively exploring the effective solution,which is of great significance to promote international economic and commercial exchanges,expand the enthusiasm of international exchanges,and maintain its healthy development.At present,as a method of international tax dispute settlement,mutual negotiation procedure has been applied and chosen to settle disputes in increasing cases.In recent years,with the frequent increase of transactions,the defects of mutual negotiation procedure become more and more obvious.A growing number of countries are pinning on a more advantageous solution.Arbitration procedure has been gradually adopted with its unique advantages and characteristics,but there are still many problems in its only example,so it needs a perfect process to change it from "empty talk" stage into an effective means to solve international tax disputes.This article elaborated on the international tax dispute and its settlement mechanism,and discussed the advantage of arbitration mechanism,thus explored the related issues of arbitration mechanism in solving international tax dispute.In view of these issues,it has carried on the perfect explanation and the comb,express the affirmation regarding our introduction of the arbitration system to solve the international tax dispute.The article is divided into four parts,the concrete content is summed as follows:The preface describes the current situation at home and abroad,the main existing issues and the value of the article in theory and application.The first part is an overview of the arbitration mechanism of international tax disputes,which is divided into three levels: The first level elaborates on the international tax dispute,including its concept and legal characteristics;The second level analyzes its operation rules focused on the traditional solution mechanism.The third level is about the arbitration mechanism,comparing its advantages and characteristics.The second part is "the problems existed in the arbitration mechanism of international tax disputes".It mainly analyzes the problems from three aspects: the international tax sovereignty,the principal status of the taxpayers and the legislative design of the system.The third part,"the perfection of arbitration mechanism in international tax disputes",puts forward reasonable suggestions to optimize the above problems.The fourth part,"the Scheme of introducing the International tax Arbitration Mechanism into China",this part firstly introduces and analyzes the necessity and feasibility of it and then constructs the content of the rules formed after the introduction of this system in China.In the conclusion,it shows the development trend of arbitration mechanism,the countermeasures and attitude that China should adopt under this background at the present stage.
Keywords/Search Tags:International tax arbitration, International tax dispute, Mutual Agreement Procedure
PDF Full Text Request
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