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仲裁是国际投资领域税收争议解决的新兴机制,也代表着未来的发展趋势。2008年OECD对税收争议仲裁的启动条件、适用范围、成员组成、纳税人地位、费用承担、裁决形式、裁决效力及执行等作出了完整而明确的可操作性规定。我国应当以仲裁作为解决国际税收争议的基本理念,以在协商程序中纳入仲裁程序作为基本策略,以双边税收协定和投资协定的完善作为突破口及具体路径,从而应对国际投资领域税收争议仲裁的新近发展。
Arbitration is an emerging mechanism for tax dispute settlement in the field of international investment and also represents the future trend of development. In 2008, the OECD made complete and clear operational provisions on the conditions for the initiation of tax dispute arbitration, its scope of application, the composition of its members, the status of taxpayers, the assumption of costs, the form of rulings, the effectiveness and the enforcement of rulings. China should take arbitration as the basic idea to solve the international tax dispute, take the arbitration procedure as its basic strategy in the negotiation process, and take the improvement of bilateral tax treaties and investment agreements as the breakthrough point and the concrete path, so as to cope with the recent tax dispute arbitration in the international investment field development of.