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1、 I摘 要 随着国际贸易与投资的不断增长，纳税人收入和财产国际化现象已普遍存在，加之所得税制度以及一般财产税制度在世界各国的推行，使得国际税收关系复杂化，由适用或解释国际税收协定引起的国际税收协定争议也逐渐增加。 相互协商程序是目前解决国际税收协定争议的一个最重要的方法。但是，相互协商程序还由于其固有的一些缺陷，使其解决争端的效果受到限制。因此，国际社会开始试图跳出相互协商程序，探索公平合理解决国际税收协定争议的其他方法。一些国际组织和专家开始提出将仲裁纳入国际税收协定争端解决机制当中，以弥补相互协商程序的缺陷。 由于国际税收协定争议仲裁制度出现的时日尚短， 加之缺少实践的检验， 尚存在诸多不
2、足，影响其在解决争议中作用的发挥。本文就如何完善国际税收协定争议仲裁制度并使之与相互协商程序结合共同构建国际税收协定争端解决机制提出了若干建议， 同时建议将国际税收仲裁条款纳入我国的双边税收协定中，从而促进争议的有效解决。 全文共分为四章，三万余字。 第一章简要介绍了国际税收协定争议的表现形式， 分析了其本质为国家间的国际税务争议， 并总结其在主体、 内容方面的特点以及解决国际税收协定争议所应遵循的基本原则，进而阐述了国际税收协定争议的传统解决方式。 第二章着重分析了国际税收协定争议仲裁解决方式产生的原因， 主要在于相互协商程序固有的缺陷。回顾了以仲裁方式解决国际税收协定争议的提出过程以及美国
3、、欧盟等国家的立法实践，进而总结了当前国际税收协定争议仲裁制度所包含的基本内容。 第三章指出影响国际税收协定争议仲裁制度功能发挥的原因主要在于税收仲裁与国家税收主权之间的冲突， 以及该制度自身所存在的缺陷。 但可喜的是OECD对国际税收协II定争议仲裁制度有了新的突破， 笔者以此为基础提出了完善国际税收协定争议仲裁制度的建议。 第四章分析了我国对外税收协定引入仲裁条款的必要性和可行性， 对于我国来说， 为优化现有税收协定争议解决机制有必要引入仲裁条款， 并且我国已具备了引入仲裁条款的内部和外部条件，进而就我国双边税收协定仲裁条款的设计提出几点建议。 关键词：国际税收协定争议；相互协商；税收仲裁
4、；争端解决机制 IIIAbstract With the increase of international trade and investment, the ubiquitous internationalize phenomenon of incomes and property of taxpayers and worldwide implementation of income tax system and general property tax system complicate the international tax relation, international tax
5、treaty conflicts arising from the application and interpretation of double tax treaty are on the increase. The mutual agreement procedure has virtually been the most important means of settling international tax treaty conflicts at the present time. However, the inherent limitation of the mutual agr
6、eement procedure has limited the effect of settling conflicts. International society manages to escape from mutual agreement procedure and to seek for other ways to the solution of international tax treaty disputes. Many scholars and International Organizations propose: resolution of international t
7、ax treaty conflicts by arbitration to remedy the disfigurement of the mutual agreement procedure. In practice, some tax treaties have constituted the arbitration article, but these articles are free will. Only when the competent authorities reach an agreement the arbitration procedure can be started
8、 up. The arbitration procedure of settling the tax treaty disputes is in defect of practice, so it presents much insufficiency which influences its function in settling conflicts. This paper makes suggestions of setting up Mechanisms for the Resolution of Tax Treaty Disputes by combining the mutual
9、agreement procedure and international tax arbitration. To improve the procedure of tax treaty dispute settlement and accelerate the development of foreign economic, it is necessary to introduce the arbitration procedure in our countrys tax treaties. The whole thesis is divided into six parts, from t
10、he preface to the ending part. The main body is focused on the four chapters. The first part-Introduction: This part defines the conception of “International tax treaty dispute“, and then introduces the main purpose to write this thesis. The second part-International tax treaty dispute and its princ
11、iples: This part introduces definition, kinds and features of international tax treaty conflicts firstly; then expatiates the basic IVprinciple of tax treaty conflicts resolution. The third part-Risen and content of International tax treaty dispute arbitration: This part introduces the reason of ris
12、e of tax treaty conflicts arbitration, and then reviews the legislation of many countries. Moreover, it expatiates on the content of International tax treaty dispute arbitration. The forth part-Puzzle and outlet of International tax treaty dispute arbitration: At first, this part analyses the puzzle
13、 and weakness of International tax treaty dispute arbitration, then expatiates on the new breakthrough made by OECD, at last, makes some suggestions for perfecting the arbitration. The fifth part-Proposal on introducing the arbitration procedure in our countrys tax treaties: This part expatiates on
14、the necessity and feasible of introducing the arbitration procedure in our countrys tax treaties, and make suggestion on how to design the arbitration article in bilateral tax treaties for China. The sixth part-Penman consider that the substantiality of research the International tax treaty disputes
15、 arbitration is to remedy the mutual agreement procedure by regulating a time limit. The mutual agreement procedure and international tax arbitration constitute the disputes settlement regime of international tax treaty disputes. Key Words: International Tax Treaty Disputes; Mutual agreement; Tax ar
16、bitration; Disputes Settlement Regime 烟台大学学位论文原创性声明和使用授权说明烟台大学学位论文原创性声明和使用授权说明 原创性声明原创性声明 本人郑重声明： 所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不含任何其他个人或集体已经发表或撰写过的作品或成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本声明的法律结果由本人承担。 论文作者签名： 日期： 2008年3月20 日 学位论文使用授权说明学位论文使用授权说明 本人完全了解烟台大学关于收集、保存、使用学位论文的规定，即： 按照学校要求提交学位论文的印刷本和电子版本； 学校有权保存学位论文的印刷本和电子版，并提供目录检索与阅览服务； 学校可以采用影印、缩印、数字化或其它复制手段保存论文； 在不以赢利为目的的前提下，学校可以公布论文的部分或全部内容。 （保密论文在解密后遵守此规定） 论文作者签名： 导师签名： 日期： 2008年 3月 20
