国际税收仲裁

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 .

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 " .

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 .

国际税收协定争议的仲裁解决方法

Resolution of Tax Treaty Conflicts by Arbitration

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 .