国际税收争议仲裁解决机制研究

发布时间：2018-02-24 14:35

本文关键词： 国际税收争议仲裁解决机制税收协定　出处：《大连海事大学》2017年硕士论文　论文类型：学位论文

【摘要】：伴随着区域一体化和经济全球化的不断深入,国家间的经济往来愈来愈频繁,主权国家之间签订的国际税收协定以及国际投资协定的数量自然也逐渐增多。由于各国之间的经济发展和税收制度规定存在显著差异,致使各国之间的税收争议问题也愈来愈突出。国际税收关乎一国的税收利益,而国际税收争议的出现破坏了一国的经济发展,因此,如何有效的解决争议也受到了各国的重视。相互协商作为传统的一种税收争议解决方式,一直受到世界的青睐。然而,随着时代的发展,以相互协商为主的国际税收争议传统解决方式在解决国际税收协定争议过程中的缺陷日益凸显,越来越多的国家和国际组织把注意力转移到仲裁这一解决方式上来。国际税收争议仲裁成为国际社会为弥补相互协商程序和国内救济途径不足而采纳的一种新型的争议解决方式。但由于国际税收仲裁解决机制出现较晚,自身还存在很多的问题,有待进一步探索和完善。本文详细的论述了国际税收争议仲裁解决机制的特点及在解决争议过程中存在的问题,最后对我国引入这一解决方法提出了具体的建议。本文共分为四章,具体内容概括如下:第一章简要介绍了国际税收争议的概念、特点以及解决国际税收争议的国内外传统救济方式,同时阐述了国际税收争议仲裁解决机制的沿革和意义。第二章分析了国际税收争议仲裁的程序问题,具体从仲裁的当事人、仲裁程序的启动、仲裁庭的组成以及仲裁的法律适用等各个阶段对这一解决机制进行研究。第三章从仲裁裁决的效力、撤销和执行对国际税收争议仲裁解决机制进行剖析,发现这一解决机制存在的问题。第四章则阐述了我国对这一制度的立法现状,分析了我国国际税收协定引入这一解决机制的必要性和可行性,最终对构建我国国际税收协定仲裁机制提出具体的建议。
[Abstract]:With the deepening of regional integration and economic globalization, economic exchanges between countries are becoming more and more frequent. The number of international tax agreements and international investment agreements signed between sovereign States has naturally increased, owing to the significant differences between countries in terms of economic development and the provisions of their tax systems, As a result, the issue of tax disputes between countries is becoming more and more prominent. International tax is related to the tax interests of a country, and the emergence of international tax disputes undermines the economic development of a country. How to resolve disputes effectively has been paid more attention by many countries. As a traditional method of resolving tax disputes, mutual negotiation has always been favored by the world. However, with the development of the times, In the process of resolving the disputes of international tax treaties, the defects of the traditional ways of resolving international tax disputes, which are mainly based on mutual negotiation, are becoming more and more obvious. More and more countries and international organizations are turning their attention to arbitration. Arbitration of international tax disputes has become a new type of method adopted by the international community to make up for the insufficiency of mutual negotiation procedures and domestic remedies. But due to the late emergence of the international tax arbitration settlement mechanism, There are still many problems, which need to be further explored and perfected. This paper discusses in detail the characteristics of international tax dispute arbitration mechanism and the existing problems in the process of dispute resolution. At last, some specific suggestions are put forward to introduce this method. This paper is divided into four chapters. The specific contents are summarized as follows: the first chapter briefly introduces the concept of international tax dispute. Chapter two analyzes the procedure of international tax dispute arbitration, including the parties to the arbitration, and expounds the evolution and significance of the arbitration mechanism of the international tax dispute settlement. Chapter two analyzes the procedure of the international tax dispute arbitration, including the parties to the arbitration, the parties to the arbitration, and the parties to the arbitration. The third chapter analyzes the mechanism of international tax dispute settlement from the perspective of the validity of the arbitral award, the revocation and enforcement of the arbitration award, and the application of the arbitration law to the arbitration of international tax disputes, including the initiation of the arbitration procedure, the constitution of the arbitration tribunal and the application of the arbitration law. Chapter 4th describes the current legislative situation of this system in China, and analyzes the necessity and feasibility of introducing this mechanism into the international tax treaty of our country. Finally, the author puts forward some concrete suggestions on the construction of arbitration mechanism of international tax treaty in China.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D996.3

【相似文献】