Chen Jingxian
Due to the lack of coordination between international investment law and international tax law, many contracting parties in the negotiations of old-generation international investment agreements (IIAs) lacked a full understanding of the impact of these agreements on tax measures. As a result, old-generation IIAs often have deficiencies in addressing tax matters, thereby challenging the tax sovereignty of host countries. In recent years, an increasing number of countries have introduced standalone tax carve-out provisions in IIAs, and the United Nations Conference on Trade and Development has increasingly focused on the impact of IIAs on tax measures, calling for strengthened coordination between investment and tax policymakers. Therefore, it is necessary for China to explore more efficient ways to improve the tax carve-out provisions in its network of IIAs, making them more balanced, coordinated, and consistent.
内容提要 由于以往国际投资法和国际税法的发展缺乏协调，在早期国际投资协定的谈签过程中，许多国家的缔约者对于国际投资协定对税收措施带来的影响缺乏充分认识。这导致早期国际投资协定在处理税收事项上往往具有局限性，进而对东道国的税收主权带来了挑战。近年来，越来越多的国家开始在国际投资协定中引入专门的税收措施条款，联合国贸易和发展会议也愈发关注国际投资协定对税收措施的影响，并呼吁加强投资和税收政策制定者之间的协调。为此，中国有必要探索更加高效的方式完善国际投资协定网络中的税收措施条款，推动其向更加平衡、协调和一致的方向发展。