How Does Export Goods Involve International Tax Avoidance?

< p > for imported goods, or < a href= "http://www.91se91.com/news/index_c.asp > > export goods < /a >, all involve international tax, so international tax is definitely different from domestic tax. How should international tax be planned? In other words, how should this piece avoid tax?

First of all, let's learn about the theoretical basis of international tax Arbitration: < /p >

"P" Arbitration (also referred to as arbitration) is a way to solve the dispute, that is, the parties to the dispute is delivered to the third parties in the middle of the judgment is not to make a verdict, the adjudication has a binding force on both parties.

According to the legal relationship involved in arbitration, arbitration can be divided into three types: domestic arbitration, international arbitration and international commercial arbitration.

Among them, international arbitration refers to a legal method for settling disputes in the dispute parties according to their agreements and giving them the arbitrators appointed by themselves to make decisions that are legally binding.

International Tax Arbitration (Arbitration) is a new way to solve the dispute of tax agreement found in the framework of the international community. It is a dispute settlement system by which a tax treaty agreement can be delivered to a provisional arbitral tribunal or a permanent arbitration institution through agreement, and it is a dispute resolution system which is legally binding, and is in nature an international arbitration.

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At present, there are common international disputes that are not considered arbitrable: disputes involving national interests, independence, honor or interests of third countries, domestic jurisdiction matters of a country, past disputes, special territorial and political interests. P

The thirty-eighth provision of the Hague convention of 1907 stipulates that the scope of international arbitration shall be limited to "questions concerning the nature of law, especially on the interpretation or application of international conventions" and "disputes not resolved by diplomatic means".

The article also stresses that "when disputes arise on the above issues, the contracting parties should submit the dispute to arbitration within the scope of the circumstances".

Thus, the international disputes suitable for submitting international arbitration are mainly: (1) disputes of legal nature, especially disputes concerning the interpretation and application of international conventions.

(2) other disputes that the parties to the dispute consider to be submitted to arbitration.

The so-called legal nature of disputes refers to the claims and arguments of the parties to the dispute, which are based on the grounds recognized by international law, or disputes relating to the rights and obligations of the state, that is, the disputes between the parties to the dispute are based on international law.

In the thirty-sixth clause and second paragraph of the statute of the United Nations International Court of justice, the legal disputes may include the following four kinds: (1) the interpretation of treaties; (2) any problems in international law; (3) the existence of any fact, if determined, constitutes a breach of international obligations; and (4) the nature and scope of compensation for breach of international obligations.

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In < p > international relations practice, most < a href= "http://www.91se91.com/news/index_c.asp" > international disputes < /a > are all mixed disputes, involving both national legal rights and national political interests, and simple legal or political disputes are rare.

The solution of mixed disputes can be solved either by law alone or by political means alone, or by legal and political solutions.

Moreover, even for disputes of the same nature, in practice, they can be resolved either by diplomatic negotiations or by legal means.

For example, the continental shelf dispute between Britain and France in 1970s was partially resolved by diplomatic negotiations before the two countries reached an arbitration agreement in 1975.

Therefore, it can be said that whether international disputes can be submitted to international arbitration ultimately depends on the will of the parties involved in the dispute.

Some international disputes, which are not suitable for arbitration in traditional international law, can be settled through international arbitration as long as the dispute parties reach an agreement.

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< p > > a href= "http://www.91se91.com/news/index_c.asp" > tax /a > agreement dispute (Tax Treaty Disputes) is a dispute arising from the interpretation and application of the tax agreement between the States parties to the tax agreement. It is an international tax dispute between countries and is an international dispute.

Tax treaties generally refer to agreements between countries that avoid double taxation on income and capital and prevent tax evasion.

Although tax agreement disputes often involve political issues such as tax sovereignty of the countries concerned, it is essentially a dispute arising from the division of tax jurisdiction between Contracting States, which is related to the rights and obligations of the state. Therefore, the tax agreement dispute is a dispute of legal nature and is arbitrable.

Moreover, disputes over tax treaties are also disputes arising from the interpretation or application of treaties.

In accordance with the provisions of the thirty-eighth articles of the 1907 Hague Convention and the second paragraph of article thirty-sixth of the statute of the United Nations International Court of justice, disputes over tax treaties can be submitted to international arbitration.

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< p > in addition, the model rules of arbitration procedures of the International Law Commission stipulate: "the arbitration agreement is based on the following basic principles: this agreement arises from the agreement between the parties concerned, which involves disputes existing or subsequent disputes."

Arbitration is a voluntary jurisdiction, and the agreement of the parties to a dispute is a decisive factor in deciding whether international disputes can be appealed to arbitration.

Therefore, as long as the parties to the dispute reach an arbitration agreement, it can be submitted to arbitration for tax agreement disputes.

The sixty-sixth article of the 1969 Vienna Convention on the law of treaties stipulates that if the parties to a dispute can not resolve their disputes by any procedure within 1 years after their objections are raised, they shall be obliged to submit their disputes to compulsory judicial settlement, arbitration or compulsory reconciliation.

Thus, once the arbitration clause is introduced into the tax agreement signed by the state party concerned, the arbitration agreement should be submitted to arbitration according to the arbitration clause, which will become the international obligation they should fulfill.

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