نوع مقاله : مقاله پژوهشی

نویسنده

استادیار گروه حقوق خصوصی، دانشکده حقوق و علوم سیاسی، دانشگاه خوارزمی تهران، تهران، ایران

چکیده

همسو با گسترش تجارت فراسرزمینی،‌ میزان دعاوی مرتبط با تجارت و مالیات‌های بین‌المللی نیز افزایش یافته است. در بسیاری از معاهده‌های مالیاتی بین‌المللی برای حل اختلافات، دو ساز و کار با عنوان «فرآیند توافق دوجانبه» و «داوری موردی» وجود دارد. فرآیند توافق دوجانبه که مبتنی بر مذاکره بین طرفین معاهده است بعنوان ساز و کار اصلی و داوری موردی هم که در یک دهه اخیر در این معاهده‌ها رواج یافته، بعنوان ساز و کار مکمل فرآیند توافق دوجانبه برای حل اختلافات استفاده می‌شوند. ایران از دیرباز جهت اجتناب از مالیات مضاعف، معاهده‌های مالیاتی متعددی را با کشورهای مختلف منعقد نموده است. همچنین سیاست کلان اقتصادی کشور در سال‌های اخیر مبتنی بر اتکای بیشتر به درآمدهای مالیاتی بعنوان جایگزینی برای درآمدهای نفتی بوده است. لذا اهمیت شناخت این نوع معاهده‌ها و‌ مکانیسم‌های حل و فصل اختلافات آنها برای حقوقدانان کشور بیش از پیش آشکار می‌شود. هدف این مقاله معرفی،‌ تحلیل و نقد ساز و کارهای موجود در معاهده‌های مالیاتی بین‌المللی برای حل اختلافات می‌باشد. در این مقاله نقاط ضعف و قوت فرآیند توافق دوجانبه و داوری موردی به شیوه توصیفی-تحلیلی بیان و راهکارهایی جهت بهبود این مکانیسم‌ها ارائه می‌شود.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

A Legal Analysis of the Structure of Dispute Resolution Mechanisms of International Tax Agreements

نویسنده [English]

  • Alireza Salehifar

Assistant Professor, Department of Law and Political Sciences, Kharazmi University of Tehran, Tehran, Iran

چکیده [English]

As international trade is expanding, international trade and tax disputes are increasing. Under international tax agreements, there are two mechanisms for the resolution of potential disputes between contracting States. These agreements mostly rely on a form of negotiation known as the “Mutual Agreement Process (MAP)” as the main mechanism for the settlement of disputes. During the last decade, the inclusion of “ad hoc arbitration” as a new dispute resolution mechanism in international tax treaties has become popular to augment the MAP. Iran has long concluded several international tax agreements with several countries for the avoidance of double taxation. Due to Iran’s macroeconomic policy for relying more on tax revenues as an alternative to revenues from the petroleum industry, it is important that the Iranian lawyers seek to focus more on tax law and tax dispute resolution mechanisms. The purpose of this article is to introduce and critically analyse the dispute resolution mechanisms of international tax agreements. In this article, to make some suggestions for the improvement of the dispute resolution system of tax treaties, the strengths and weaknesses of the MAP and ad hoc arbitration, will be scrutinised by adopting a descriptive-analytical approach.

کلیدواژه‌ها [English]

  • arbitration
  • Dispute resolution
  • International Tax Agreements
  • Mutual Agreement Procedure (MAP)
  • Negotiation
  • الف- فارسی

    قوانین

    • قانون اساسی جمهوری اسلامی ایران.
    • قانون مدنی ایران.

     

    مقاله‌ها

    • اسدزاده، وحید، سید قاسم زمانی، ولی رستمی، «شیوه‌های حل و فصل اختلاف مالیاتی در حقوق بین‌الملل»، پژوهشنامه مالیات، شماره ۳۷، مسلسل ۸۵، (۱۳۹۷).
    • دست افکن، ریحانه، «امکان سنجی استفاده از داوری در حل و فصل اختلافات مالیاتی بین‌المللی»، پژوهشنامه مالیات، شماره ۳۲، مسلسل ۸۰، (۱۳۹۵).
    • مقصودی، رضا،‌ «سوء اسـتفاده از حـق در حقوق بین‌الملل خصوصی»، فصلنامه پژوهش حقوق خصوصی، سال چهارم، شماره دوازده (۱۳۹۴).
    • وکیلیان، حسن، نعیم نوربخش، جاوید لکناهور، «داوری‌پذیری اختلافات مالیاتی بین‌المللی»، فصلنامه پژوهش حقوق عمومی، سال ۱۸، شماره ۴۵ ، (۱۳۹۶).

     

    ب- انگلیسی

    Books

    • Altman, Zvi D., Dispute Resolution under Tax Treaties (The Netherlands, IBFD Publication, 1st, 2005).
    • Avi-Yonah, Reuven, Nicola Sartori and Omri Marian, Global Perspectives on Income Taxation Law (Oxford University Press, 2011).
    • Baker, Philip & Pistone, Pasquale, The Practical Protection of Taxpayers’ Fundamental Rights, Vol. 100b (Cahiers de Droit Fiscal International, 2015).
    • Baker, Philp & Bobbett, Catherine (eds,) Tax Polymath: A Life in International Taxation, Essay in Honour of John F. Avery Jones (IBFD, 2010).
    • Elliffe, Craig International and Cross-Border Taxation in New Zealand (Thomson Reuters, 1st, 2015).
    • Fossati, Amedeo and Panella, Giorgio (eds), Fiscal Federalism in the European Union (Taylor & Francis e-Library, 2005).
    • Moses, Margaret, The Principles and Practice of International Commercial Arbitration (1st ed., Cambridge University Press 2008).
    • Poudret, Jean-Francois and Besson, Sebastian, Comparative Law of International Arbitration (Sweet and Maxwell, 2nd ed, 2007).
    • Redfern, Alan & Martin Hunter, Law and Practice of International Commercial Arbitration (Sweet and Maxwell, 4th ed, 2004).
    • Smith, Adam, The Wealth of Nations (1776), Electronic Copy is available at: https://www.ibiblio.org/ml/libri/s/SmithA_WealthNations_p.pdf (Last accessed 20 October 2020).
    • Spies, Karoline and Petruzz, Raffaele, Tax Policy Challenges in the 21st Century (Linde Verlag GmbH, 2014).
    • Varady, Tibor, et al, International Commercial Arbitration: A Transnational Perspective (Thomson West, 3rd ed, 2006).

    Articles

    • Aksen, Gerald, “Ad Hoc versus Institutional Arbitration”, ICC International Court of Arbitration Bulletin, No. 2, (1991).
    • Ault, Hugh & Sasseville, Jacques, “2008 OECD Model: The New Arbitration Provision”, Bulletin for International Taxation, Vol. 63, No. 5, (2009).
    • Bertolini, Michelle & Weaver, Pamela, “Mandatory Arbitration within Tax Treaties: A Need for a Coherent International Standard”, American Taxation Association (ATA) Journal of Legal Tax Research, Vol. 11, No. 2, (2013).
    • Burns, Lee “Role & Value of Double Tax Agreements in the Pacific Environment” (Paper presented at the 6th Annual Conference of the Pacific Islands Tax Administrators Association, Nuku'alofa, Tonga, 8-10 September 2009).
    • Daurer, Veronika & Krever, Richard “Choosing between the UN and OECD Tax Policy Models: An African Case Study”, African Journal of International and Comparative Law, Vol. 22, No. 1, (2014).
    • Ganguly, Maya, “Tribunal and Taxation: An Investigation of Arbitration in Recent US Tax Conventions”, Wisconsin International Law Journal, No. 29, (2012).
    • Green, Robert A, “Antilegalistic Approaches to Resolving Disputes Between Governments: A Comparison of the International Tax and Trade Regimes”, Yale Journal of International Law, Vol. 23, No. 1, (1998).
    • Irish, Charles R. “Private and Public Dispute Resolution in International Taxation”, Contemporary Asia Arbitration Journal, Vol. 4, No. 2, (2011).
    • Kwatra, G. K. “Arbitration in International Tax Disputes: A New Approach”, Journal of International Arbitration, 5, (1988).
    • Maktouf, Lotfi “Resolving International Tax Disputes Through Arbitration”, Arbitration International Law, No. 4, (1988).
    • McLaren, John, “The OECD’s Harmful Tax Competition Project: Is It International Tax Law?”, Australian Tax Forum, Vol. 24, No. 3, (2009).
    • Nakayama, Kiyoshi, “Resolution of Tax Disputes in Japan”, Bulletin for International Taxation, Vol. 61, No. 9 and 10, (2007).
    • Pit, Harm Mark, “Arbitration under the OECD Model Convention: Follow-up under Double Tax Conventions: An Evaluation”, Intertax, Vol. 42, No. 6 and 7, (2014).
    • Salehifar, Alireza, “The Role of the OECD in the Current International Tax Law: Voluntary or ‘Obligatory’?” Vol. 10, No. 1, Journal of the Australasian Tax Teachers’ Association, (2015).
    • Salehifar, Alireza, “Rethinking the Role of Arbitration in International Tax Treaties”, Journal of International Arbitration (Kluwer Law International) Volume 37, Issue 1, (2020).

     

    Conventions, Model Conventions and Guidelines

    • Agreement between the British Government and the Government of the Irish Free State in Respect of Double Taxation Tax, Article 7, (14 April 1926).
    • Convention for the Purpose of Avoiding Double Taxation between Austria, Hungary, Italy, Poland, Romania and the Kingdom of the Serbs, Croats and Slovenes, Rome, Italy, (6 April 1922).
    • The Model Tax Convention of the Organisation for Economic Co-operation and Development on Income and on Capital, (OECD Model Tax Convention 2017).
    • The United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards), Tthe New York Convention 1958).
    • The United Nations Guide to the Mutual Agreement Procedure under Tax Treaties (The UN Guide 2014).
    • The United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model Tax Convention 2017).
    • The Vienna Convention on the Law of Treaties (VCLT Convention 1969).