analysis of the international tax arbitration- theoretical basis for real progress and prospects（国际税收仲裁分析u2014u2014理论依据真正的进展和前景）.doc

Analysis of the international tax arbitration: theoretical basis for real progress and prospects [Abstract] in accordance with international principles of arbitration law and treaty law, tax treaties, the arbitrability of the dispute with the international tax arbitration has its basis in international law in recent years, international tax arbitration system built in, practice and practical application of the legislation have made a greater breakthrough and development. With the development of international tax practice, international tax arbitration system will eventually mature, and for countries with generally accepted practice, but because the complexity of international tax practice, the development of international tax arbitration will be a long, complicated process. [Keywords] tax treaty disputes, mutual agreement procedure, international tax arbitration In the history of international taxation under the conditions of co-ordination between national tax benefits, mainly through taxation concluded between the parties to achieve agreement, but because of differences in social systems and their respective interests and demands of different countries in the interpretation and application of tax Agreement process often subject to dispute. to resolve such disputes is the traditional international law, mutual agreement procedure (Mutual Agreement Procedure, referred to as MAP), but because of its inherent flaws, many deprived of a fair tax treaty disputes, effective solution to this serious threat international tax agreements with the life and value of tax treaty dispute resolution mechanism needs to improve from the 1950s onwards, the international community began to explore the sights of the arbitration, advocating the use of arbitration agreements to resolve tax disputes .20 1980s, the international tax no longer stay in the theory of the arbitration among the legislative practice entered a stage of .1985, Germany and Sweden tax treaty concluded by