对于国际税收协定争议,传统的解决方法是缔约国主管当局之间的相互协商程序,在绝大多数双边税收协定中,这也是解决争议的唯一方法。但是近年来,越来越多的税收协定引入了仲裁条款,以弥补相互协商程序的不足。至2002年3月,仲裁条款已经出现在51个双边税收协定之中。虽然国际税收 The traditional solution to disputes over international tax treaties is the process of mutual agreement between the competent authorities of the contracting States, which is the only way to resolve disputes in most bilateral tax treaties. However, in recent years, more and more tax treaties have introduced arbitration clauses to make up for the lack of mutual consultation procedures. As of March 2002, the arbitration clause has appeared in 51 bilateral tax treaties. Although international taxes