国际税务争议

国际税务争议的出现，不仅损害了跨国纳税人的利益，也不利于各国的经济交往，并且阻碍了国际经济的自由发展。

This is why the international tax disputes arise , which not only do harms to the transnational taxpayer , but also hinder the free development of countries ' economy .

但是，随着经济的发展，相互协商程序先天的缺陷性日益暴露，于是许多国家开始寻求解决国际税务争议的新方法&仲裁。

Along with the economic development , the MAP ( Mutual Agreement Procedures ) is not adaptive to the situation , and then many countries start to search for the new approach which is the arbitration to resolve the international tax disputes .

第一部分为国际税务争议解决机制概述。

Part One is an overview of international tax dispute settlement mechanism .

目前解决这些国际税务争议的传统方法是相互协商程序，以及一定的国内法程序。

Nowadays , traditional solutions on those disputes include Mutual Agreement Procedure and certain domestic legal procedures .

国际税务争议的解决以国际税收仲裁为主，但是也有一些国家（像美国）就采用过国内税收仲裁的方式解决国际税务争议。

International tax arbitration is often used , but America had used the national tax arbitration to resolve the international tax disputes .

纳税人在国际税务争议的解决中扮演着重要的角色，国际社会在解决国际税务争议的过程中，也越来越关注纳税人的权利保护问题。

Taxpayers play an important role in resolving disputes arising from the international tax . The international community pays more and more attention to the protection of taxpayers ' rights during the process of resolving international tax disputes .