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OECD税收协定范本第25条规定,如果税务主管部门启动相互协商程序两年后仍不能解决税收争端,应纳税人要求,该争端应提交仲裁裁决。然而,由于主管部门没有必须启动仲裁程序的前置条件一相互协商程序的义务,仲裁程序面临流于形式的尴尬境地。更重要的是,出于主权受限的担忧,有些缔约国家为避免仲裁程序的启动,故意不启动相互协商程序,这实则违背了国际税收强制仲裁制定的初衷。
Article 25 of the OECD Model Tax Model Agreement stipulates that if the tax administration can not resolve the tax dispute two years after the initiation of the mutual consultation process, the taxpayer shall request that the dispute be submitted to the arbitral award. However, since there is no obligation on the part of administrations to initiate the preconditions of an arbitral proceedings as a result of mutual agreement on the proceedings, the arbitral proceedings are faced with a formal embarrassment. More importantly, for the sake of sovereignty restrictions, some contracting states deliberately refrain from initiating the process of mutual consultation in order to avoid the initiation of arbitration proceedings, which in fact runs counter to the original intention of the international tax compulsory arbitration.