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我国与80多个国家和地区有税收协定关系,多数涉外所得的征税都会涉及税收协定的解释和适用。泛美卫星公司案是典型的税收协定解释案件,法院判决触及了协定解释的许多重要理论问题,包括协定和国内税法关系、OECD范本及注释的作用等。这表明法院已经开始成为税收协定解释活动的参与者。但判决同时也反应出我国法院在国际税法专业知识上有所欠缺,为增强法院处理税务案件的能力,应重视专家证言的采用。
There are tax agreements in more than 80 countries and regions in our country. The taxation of most foreign affairs involves the interpretation and application of tax treaties. The case of PanAmSat is a typical tax treaty interpretation case. The court ruling touched on many important theoretical issues covered by the agreement, including the relationship between the agreement and tax laws, the role of the OECD model and the notes. This shows that the court has begun to become a participant in the tax treaty interpretation activities. However, the verdict also reflects the lack of expertise in international tax law in our courts. In order to enhance the court’s ability to handle tax cases, the application of expert testimony should be emphasized.