Research ArticleOpen AccessGoogle Scholar indexed
Reform and Innovation of International Tax Dispute Resolution Mechanisms
Law School, University of International Business and Economics, Beijing, China
- 1 Law School, University of International Business and Economics, Beijing, China
Beijing Law Review·Volume 15 (2024)·Pages 1143–1157·Published 8 July 2024·DOI10.4236/blr.2024.153069
Copy link · social · email
Abstract
This paper explores the development background and traditional limitations of international tax dispute resolution mechanisms. By systematically analyzing the inherent defects and root problems of traditional international tax dispute resolution mechanisms, and focusing on the predicaments and development needs of developing countries, it proposes new solutions based on the concept of a community with a shared future for mankind to better address the shortcomings of international tax dispute resolution mechanisms.
KeywordsCross-Border Tax DisputesDispute ResolutionMutual Agreement ProcedureBase Erosion and Profit Shifting Action PlanCommunity with a Shared Future for Mankind
- Holmes, K. (2007). International Tax Policy and Double Tax Treaties : An Introduction to Principles and Application . https://www.ibfd.org/sites/default/files/2021-12/15_010_International_Tax_Policy_and_Double_Tax_Treaties_final_web.pdf
- Li, J. Y., Bao, J., Hu, S. H. et al. (2020). International Tax Arbitration and “One Belt and One Road”: The Limitations of Baseball Games. International Tax Collection, No. 5 , 5-6.
- Liao, Y. X., & Feng, X. C. (2022). Reform and Innovation of International Tax Dispute Resolution Mechanisms in the Context of the “Belt and Road” Initiative. Journal of Xiamen University (Philosophy and Social Sciences Edition), 72 , 16-29.
- Mooij, H. (2019). Tax Treaty Arbitration. Arbitration International, 35, 195-219. https://doi.org/10.1093/arbint/aiy004
- OECD (2024a). 2021 Mut ual Agreement Procedure Statistics . https://www.oecd.org/tax/dispute/mutual-agreement-procedure-statistics.htm
- OECD (2024b). Making Dispute Resolution Mechanisms More Effective , Action 14 - 2015 Final Rep ort . https://www.oecd.org/en/publications/making-dispute-resolution-mechanisms-more-effective-action-14-2015-final-report_9789264241633-en.html
- OECD (2024c). OEC D/G20 Base Erosion and Profit Shifting Project . OECD Publishing. https://www.oecd-ilibrary.org/taxation/oecd-g20-base-erosion-and-profit-shifting-project_23132612
- OECD (2024d). Explanatory Statement to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting . https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/beps-mli/explanatory-statement-multilateral-convention-to-implement-tax-treaty-related-measures-to-prevent-beps.pdf
- OECD (2024e). Model Tax Convention on Income and on Capital: Condensed Version . https://www.oecd-ilibrary.org/taxation/model-tax-convention-on-income-and-on-capital-condensed-version-2010_mtc_cond-2010-en
- Perrou, K. (2014). Taxpayer Participation in Tax Treaty Dispute Resolution (pp. 227, 239-241). IBFD Doctoral Series.
- Pistone, P., & de Goede, J. J. P. (2021). Preface in Flexible Multi-Tier Dispute Resolution in Interna tional Tax Disputes . Books IBFD.
- Qin, Y. Q., & Wei, L. (2018). The New Global Governance Concept and the Practice of the Belt and Road Cooperation. Diplomatic Review, No. 2 .
- Rohatgi, R. (2005). Basic International Taxation (Second Edition), Volume One, Principles of Int ernational Taxation (pp. 13-14). BNA International Inc.