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

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。

A Brief Discussion on the Tax Arbitration in the International Investment Agreements: A Perspective on Chinese Treaty Experience

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.