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在比较美国税收协定与OECD新范本相关规定的基础上,总结美国税收协定模式下强制性仲裁的法律特征,并探寻其背后的现实原因,以揭示强制性仲裁机制在国际税收领域中的发展方向以及主权国家接受该机制时应遵循的一般规律,以期为中国未来税收协定的签署和修订提供思路。
On the basis of comparing the relevant provisions of the U.S. tax treaties with the OECD new model, this paper summarizes the legal features of mandatory arbitration in the context of the American tax treaties and explores the underlying reasons behind this to reveal the direction of mandatory arbitration in the international tax field As well as the general rules to be followed by sovereign states in accepting the mechanism with a view to providing ideas for the signing and revision of China’s future tax treaties.