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在执行税收协定的过程中,有许多条文的具体解释和一些未尽明确的问题。为便于解决这些问题,使纳税人能充分享受税收协定所规定的待遇,保证税收协定的正确贯彻执行,一般在国际税收协定中,都列有专门条款,规定建立由双方国家主管当局执行的相互协商程序。“相互协商程序”是指建立由双方主管当局共同参与协商对处理协定执行过程中所发生争议时的方法和程序。要使协商程序能够有效地解决实施税收协定遇到的或可能发生的问题,缔约国的主管当局应该有足够的权力,能够直接对话,不需要经过外交途径进行协商,
In the process of implementing tax treaties, there are many specific explanations and some unclear issues. In order to facilitate the solution of these problems, taxpayers can fully enjoy the treatment stipulated in the tax treaties and ensure the correct implementation of the tax treaties. Generally, special provisions are set out in the international tax treaties, which stipulate the establishment of mutual trust between the two countries Consultation process. “Mutual consultation procedure” refers to the method and procedure for setting up a dispute arising from the joint negotiation between the competent authorities of the two sides in handling the implementation of the agreement. In order to enable the consultation process to effectively solve the problems encountered or likely to occur in the implementation of tax treaties, the competent authorities of the contracting States should have sufficient power to engage in direct dialogue without consultation through diplomatic channels,