税收争议

内马尔目前正在就巴西一案提出异议，同时巴萨同意支付550万欧元罚款了结西班牙的税收争议。

Neymar is contesting the Brazilian case , while Barcelona agreed to pay a Euro5.5m fine to settle the Spanish tax dispute .

然而，在我国双边税收协定中，相互协商程序是唯一的税收争议解决机制，该税收争议解决机制的缺陷在实践中日益突显。

However , the mutual agreement procedure is the only tax dispute resolution mechanism in tax BITS which China is a party , such a deficiency of the tax dispute resolution mechanism has become increasingly highlighted in practice .

税收争议是否能妥善处理与税收争讼制度的好坏有直接的联系。

Good settlement of dispute on taxation is related with system of settlement of dispute .

沪港通启动之前，各方一直忙着对接系统、争取客户、澄清规则、厘清长久以来的税收争议，以及解决法律难题。

There has been a rush to align systems , capture clients , clarify rules , navigate long-running tax disputes and resolve legal conundrums before the launch .

该强制性仲裁机制作为相互协商程序的补充和延伸，在一定程度上弥补了相互协商程序的缺陷，使国际税收争议得到有效的解决。

Mandatory arbitration mechanisms , as a complement and extend of the mutual agreement procedure , has made up for the deficiencies of mutual consultation procedures to a certain extent , making international tax disputes be solved effectively .

论国际税收协定争议仲裁的法律特征

Discussion on the Legal Attributes of Tax Treaty Dispute Arbitration

第四部分为国际税收协定争议仲裁的发展。

Part IV is " The development of international tax treaty conflict arbitration " .

第二部分为解决国际税收协定争议的传统方法。

Part II is " Resolution of tax treaty conflicts by traditional methods " .

然后论述了解决国际税收协定争议的基本原则和传统方法。

Then the part reviews principles and traditional methods of tax treaty conflicts resolution .

国际税收协定争议的仲裁解决方法

Resolution of Tax Treaty Conflicts by Arbitration

这部分首先概述了国际税收协定争议的概念、种类和特点；

This part introduces definition , kinds and features of international tax treaty conflicts firstly .

这部分简单回顾了国际税收协定争议解决方法的发展过程。

This part reviews the historical development of different methods of international tax disputes resolution .

作者认为相互协商程序和仲裁程序共同构建了一个国际税收协定争议解决机制。

The mutual agreement procedure and international tax arbitration frame the disputes settlement mechanism of international tax treaty conflicts .

目前，相互协商程序是解决国际税收协定争议的一个最重要的方法。

Until recently , the mutual agreement procedure has virtually been the most important means of settling international tax treaty conflicts .

在这部分里，作者主要介绍了国际税收协定争议仲裁出现的原因、主要内容及其作用。

The part introduces the reason of rise of tax treaty conflicts arbitration , then the part introduces the content and function of arbitration .

因此，国际社会开始试图跳出相互协商程序，探索公平合理解决国际税收协定争议的其他方法。

International society manages to escape from mutual agreement procedure and to seek for other ways to the solution of international tax treaty disputes .

税务和解是指在税收执法争议中，征纳双方基于平等、合意的原则，通过协商的手段消除彼此分歧的解决机制。

Tax reconciliation is the controversy in the tax law , levied for both sides based on equality ; the principle of consensus , through consultation means to eliminate their differences in resolution mechanism .

为完善对外税收协定争议解决机制与促进对外经济的发展，我国也应在税收协定中订立仲裁条款，经研究，这也是可行的。

To improve the procedure of tax treaty dispute settlement and accelerate the development of foreign economic , it is necessary to introduce the arbitration procedure in our country 's tax treaties , and it is also feasible .

许多新税收是有争议的。

Many of the new taxes are controversial .

围绕英国税务及海关总署（revenue&customs）的税收政策仍存在争议，这并不意外，因为所有的高级职务要么是兼职的临时人员，要么就在病休。

There is a row over the tax policies of revenue & customs not surprising given that all the senior people are either part-time , temporary or off sick .

同时加强监管制度建设，从企业年金信息披露机制、税收优惠机制以及争议解决机制等多方面出发，使我国企业年金监管制度更加完善。

And strengthen the construction of supervisory system at the same time , such as the construction of the information disclosure mechanism of supplementary pension , tax preference mechanism , dispute settlement mechanism and so on , to make the supervisory system of supplementary pension of our country more perfect .

由于利益角度不同且现阶段的税收法律不完善，造成税收争议不可避免。

Different perspectives and at this stage because of the benefits of tax law is imperfect , resulting in tax controversy is inevitable .

OECD范本是国际税收领域影响最深远的国际税收协定范本，其税收争议解决机制更是得到世界各国的认可。

OECD model is the most influential model in the field of international taxation , States usually refer to the tax dispute resolution mechanism .

晚近，越来越多的国家在税收协定中引入仲裁条款，尝试利用仲裁来解决税收协定争议。

In recent years , more and more countries bring arbitration clauses into tax agreements , trying to solve disputes in tax agreements .

我国高税收成本的现状和转型期社会矛盾突发的特征，也呼唤税收和解这种新型争议解决机制的出现。

Status of high-tax cost of emergency and transitional characteristics of social conflicts , but also calls for tax reconciliation that the emergence of new dispute resolution mechanism .

就中国对外税收协定引入仲裁程序的必要性、可行性作了探讨，认为利用仲裁解决对外税收协定争议是可行的、有益的，并拟出相应建议。

The paper discusses the necessity and the feasibility of introducing arbitration procedures into foreign tax agreements in China . The author points out that it is feasible and beneficial to solve disputes in foreign tax agreements in China by using arbitration , and some suggestions are given .

晚近以来，国际税收协定呈现出几个突破性的重大发展，即区域性多边税收协定的产生、最惠国待遇条款的引入和国际税收争议仲裁解决条款的订立。

In recent decades , the ITCs have presented several important developments , e.g. the production of multilateral tax conventions , the incorporation of most-favored-nation treatment clause and the adoption of arbitration method for settling international tax disputes .