全球主要税收争议仲裁方案及特点比较
发布时间:2019-07-31 07:19
【摘要】:随着相互协商程序在解决国际税收争端中的缺陷日益明显,仲裁方式受到前所未有的重视,不同国际组织已经拟订了多种内涵不同的仲裁方案。目前,税收争议仲裁还只是作为相互协商程序的一个组成部分,不是一种独立的争议解决法律途径,但从长远来看,税收争议仲裁将在制度化和规范化不断加强的基础上,逐步发展成为与相互协商程序相互平行的、独立的国际税收争端解决方式。
[Abstract]:With the increasingly obvious defects of mutual negotiation procedure in the settlement of international tax disputes, arbitration methods have received unprecedented attention. Different international organizations have formulated a variety of arbitration schemes with different connotations. At present, tax dispute arbitration is only an integral part of mutual negotiation procedure, not an independent legal way to resolve disputes, but in the long run, tax dispute arbitration will gradually develop into an independent international tax dispute settlement method parallel to mutual negotiation procedures on the basis of institutionalization and standardization.
【作者单位】: 华东政法大学国际法学院;
【基金】:上海市教委重点学科建设项目的阶段性成果(项目编号:J51103)
【分类号】:D996.3;F811.4
[Abstract]:With the increasingly obvious defects of mutual negotiation procedure in the settlement of international tax disputes, arbitration methods have received unprecedented attention. Different international organizations have formulated a variety of arbitration schemes with different connotations. At present, tax dispute arbitration is only an integral part of mutual negotiation procedure, not an independent legal way to resolve disputes, but in the long run, tax dispute arbitration will gradually develop into an independent international tax dispute settlement method parallel to mutual negotiation procedures on the basis of institutionalization and standardization.
【作者单位】: 华东政法大学国际法学院;
【基金】:上海市教委重点学科建设项目的阶段性成果(项目编号:J51103)
【分类号】:D996.3;F811.4
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