国际税收协定的解释困境及缓解路径探究
Exploration of the Interpretation Dilemma of International Tax Agreements and Its Mitigation Pathways

国家或地区之间为了对跨境纳税关系进行协调而订立了国际税收协定，但在税收协定的适用过程中出现了问题。根据《维也纳条约法公约》《OECD范本》及其注释、缔约国国内法进行的解释有其优势，但其存在的不足使得税收协定在解决税收争端上的作用有限。缓解国际税收协定的解释困境，一方面需要缔约双方推动共同解释的制定，明确税收协定的含义，保证税收确定性；另一方面需要缔约双方吸收国际社会发展的最新成果，对税收协定进行更新，丰富税收协定的内容，促进税收协定条款的优化与完善。
International tax treaties have been established by countries or regions to coordinate cross-border tax relations. However, problems have emerged in the application of these treaties. Interpretations based on the Vienna Convention on the Law of Treaties, the OECD Model Tax Convention and its commentaries, and the domestic laws of the contracting states have their advantages, but their shortcomings limit the role of tax treaties in resolving tax disputes. To alleviate the interpretative predicament of international tax treaties, on the one hand, both contracting parties need to promote the formulation of common interpretations to clarify the meaning of tax treaties and ensure tax certainty. On the other hand, both parties should incorporate the latest achievements of international development to update tax treaties, enrich their content, and optimize and improve the provisions of tax treaties.