虽然仲裁条款出现在越来越多的双边和多边税收协定中,但是,到目前为止,却没有一起国际税收仲裁的案件实际发生。是什么原因导致仲裁条款无用武之地呢?这恐怕与仲裁条款本身的不完善密切相关,为了发挥国际税收仲裁快速有效解决争议的特点,应着眼五个方面进行完善。虽然存在种种问题,但各国期望未来实践和理论的发展能够使这一制度变得完善和可靠。 Although the arbitration clauses appear in more and more bilateral and multilateral tax treaties, so far no case of international tax arbitration has actually taken place. What causes the arbitration clause useless? This is probably closely related to the imperfection of the arbitration clause itself. In order to give play to the characteristics of international tax arbitration to resolve the dispute quickly and effectively, it should be consummated in five aspects. In spite of all the problems, all countries hope that the development of future practice and theory will make this system perfect and reliable.