| 刍议国际投资协定中的税收仲裁机制——以中国的缔约实践为例; A Brief Discussion on the Tax Arbitration in the International Investment Agreements: A Perspective on Chinese Treaty Experience | |
| 李庆灵 | |
| 2013-01-15 | |
| 关键词 | 国际投资协定 条约选购 税收仲裁 相互磋商程序 税收否决权 international investment agreement treaty shopping tax arbitration consult procedure tax veto |
| 英文摘要 | 为减少与包括WTO协定和避免双重征税协定在内的其他涉税条约争端解决机制之间的冲突,特别是,避免原有的投资者与国家间投资仲裁机制对本国税收主权的过度限制,中国晚近缔结的国际投资协定引入了专门的税收仲裁机制。这一尝试值得期许。然而,该税收仲裁机制仍存在诸多的不足,这可能会削弱其应有的作用。对此,中国应参考有关国家的实践,作出相应的调整。; China has introduced a specific tax arbitration mechanism in its recent international investment agreements, in order to reduce the jurisdictional conflicts to tax-related disputes between the IIAs and other tax treaties such as WTO and double taxation treaties, to avoid an exorbitant restriction to its fiscal sovereignty produced by the Investor-State arbitration as well.It is definitely valuable for its tax policy flexibility.However, the deficiencies of this tax arbitration mechanism may weaken its intrinsic function.As a countermeasure, Chinese government should refer to the practice of other countries, and adjust its treaty practice appropriately.; 2011年度国家社会科学基金青年项目《中国双边投资保护条约(BIT)的差别化缔约实践法律问题研究》(项目编号:11CFX079); 2012年度厦门大学基础创新科研基金(研究生项目)《国际投资仲裁中的条约解释问题研究》(项目编号:201222G006)的阶段性成果 |
| 语种 | zh_CN |
| 内容类型 | 期刊论文 |
| 源URL | [http://dspace.xmu.edu.cn/handle/2288/100010]  |
| 专题 | 法学院－已发表论文 |
| 推荐引用方式 GB/T 7714 | 李庆灵. 刍议国际投资协定中的税收仲裁机制——以中国的缔约实践为例, A Brief Discussion on the Tax Arbitration in the International Investment Agreements: A Perspective on Chinese Treaty Experience[J],2013. |
| APA | 李庆灵.(2013).刍议国际投资协定中的税收仲裁机制——以中国的缔约实践为例.. |
| MLA | 李庆灵."刍议国际投资协定中的税收仲裁机制——以中国的缔约实践为例".(2013). |
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