国际税收争议强制仲裁解决机制研究

国际税收强制仲裁解决机制指的是仅当启动条件成就时即适用仲裁程序解决国际税收争议。同传统的MAP相比，强制仲裁解决机制具有效率高、公正性强、裁决结果便于执行等优势。但是，考虑到强制仲裁解决机制受限于MAP、透明度有限、纳税主体参与度不高等不足，以及许多国家对税收主权的担忧，该项制度当前在世界范围内并未被大规模适用。然而，从国际税收强制仲裁解决机制的不断完善以及未来发展趋势来看，其在国际税收争议的解决中将扮演愈发重要的角色。鉴于此，为掌握国际税收争议中的主动权，保障自身合法权益，我国确有必要引入国际税收强制仲裁解决机制。其可行性前提是：明确MAP为强制仲裁的前置程序并规范MAP的相关内容；确定强制仲裁程序的适用范围；阐明作出仲裁裁决的方式；明晰仲裁裁决的效力与执行；赋予纳税主体更多参与仲裁程序的权利。

Research on the Mandatory Arbitration Settlement Mechanism for International Tax Disputes

The Mandatory Arbitration Settlement Mechanism for International Tax Disputes is applicable to resolve international tax disputes whenever the initiating conditions are met.Compared with the traditional MAP,the result of this mechanism is more efficient,fairer and more enforceable.However,confined by its dependency on MAP,limited transparency,low taxpayer participation,and concerns about tax sovereignty,this system is not being applied on a large scale worldwide.Nevertheless,with the continuous improvement of the mechanism and the world development trend,it will play an increasingly important role in the settlement of international tax disputes.It is therefore necessary for China to introduce this mechanism to our legal system so as to grasp the initiative in international tax disputes and protect our legitimate rights and interests.The prerequisites for the application of the mechanism include:MAP,with relevant terms regulated,is set as the pre-procedure for compulsory arbitration;the scope of application of the mandatory arbitration procedure is specified;the means of arbitration awards is elaborated;the validity and enforcement of arbitration awards clarified;and more rights of the taxpayers to participate in the arbitration procedures are guaranteed.