经合组织税务争议解决系统

IF 1.3 Q1 LAW
Laws Pub Date : 2024-07-10 DOI:10.3390/laws13040045
M. Greggi, Anna Miotto
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引用次数: 0

摘要

文章分析了国际税法在争端解决协议方面的最新进展,以及为防止国际双重征税而采取有效多边解决方案的必要性。虽然目前有几项条约将国际双重征税的风险降至最低,但在两个国家希望对相同收入同时征税的情况下,还必须采取更多措施提供司法补救。经济合作与发展组织(OECD)制定了一套争端解决系统,该系统基于仲裁条款,将引入国家签署的公约和全新的 MLI(多边文书),应在更大范围内适用。事实证明,这些补救措施不能令人满意,因为纳税人无权在这些(仲裁)程序中发挥任何作用,也不能亲自面对任何小组。作者认为,这种情况不符合法治和正当程序条款,应予以修正。建立一个有权裁决征税权的超国家法院将是最佳解决方案,但这将与一些国家的立场及其在税务问题上对国际司法机构的不信任相冲突。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The OECD Dispute Resolution System in Tax Controversies
The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation. While several treaties currently minimise the risks of international double taxation, more must be achieved to provide judicial remedies in cases where two states want to tax the same income simultaneously. The OECD has developed a dispute resolution system based on arbitration clauses to be introduced in conventions signed by the state and a brand-new MLI (multilateral instrument) that should be applicable on a broader scale. These remedies have proven unsatisfactory as the taxpayer is not entitled to play any role in these (arbitration) procedures and cannot stand personally in front of any panel. The authors argue that such a scenario is inconsistent with the rule of law and the due process clauses and should be amended. Creating a supranational court with the entitlement to adjudicate the power to tax would be the optimal solution, but this would collide with the position of several states and their distrust of the international judiciary in tax matters.
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来源期刊
Laws
Laws LAW-
CiteScore
2.00
自引率
16.70%
发文量
77
审稿时长
11 weeks
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