Vergi̇ Antlaşmalarından Kaynaklanan Uyuşmazlıkların Çözümlenmesi̇ ve Tahkim

Ulusal ekonomilerin ve pazarların entegrasyonu (bütünleşmesi) son yıllarda büyük ölçüde artmıştır. Bu durum çok daha önce tasarlanmış olan ulusal ve uluslararası vergi kuralları üzerinde ciddi bir baskı oluşturmaya başlamıştır. OECD Model Vergi Sözleşmesinin 25. Maddesinde düzenleme konusu yapılmış olan Karşılıklı anlaşma usulü, uluslararası vergi uyuşmazlıklarında bir mekanizma olarak kullanılmaktadır. Karşılıklı Anlaşma Usulü yetkili vergi idareleri arasında sözleşmenin uygulanmasından kaynaklanan yorum farklılıkları ve diğer zorlukların çözümünde bir önemli bir imkan sağlamaktadır. Başka bir deyişle karşılık anlaşma usulü vergi idareleri tarafından, uluslararası vergi uyuşmazlıklarının çözümünde de etkin bir yol olarak benimsenmiştir. Bu uyuşmazlıklar Ekonomik ve Hukuki çifte vergilendirme yanında sözleşmenin yorumlanması ve uygulanmasından kaynaklanan farklılıkları da içermektedir. Ancak bazı uyuşmazlıklar bu usul tarafından çözülememektedir. Bu anlaşmazlıklar, anlaşmaya bağlı olarak ülkelerin belli bir konuda farklı hareket etmelerinden kaynaklanmaktadır. Bu da sözleşmeye uygun olmayan çifte vergilendirme (lerin) ortaya çıkmasına neden olmaktadır. Ayrıca bu durum mekanizmaya ( karşılıklı anlaşma usulüne ) bir takım yöneltilmektedir. Özellikle eleştiriler, mekanizmanın uygulanmasında mükellefin prosedüre dahil edilmemesi ( veya zayıf konumu) ve yetkili vergi idarelerinin anlaşmaya varmak konusunda kendilerini zorunlu görmemelerine karşı yöneltilmektedir. Bu eleştiriler tahkimin (özellikle zorunlu tahkimin) vergi antlaşmalarına bir ek olarak konulmasını sağlamış ve zaman içerisinde yaygınlaşmasına neden olmuştur.

TAX RESOULUTION OF TAX TREATY DISPUTES AND ARBITRATION

The integration of national economies andmarkets has increased substantially in recentyears, putting a strain on the domestic andinternational tax rules which were designed along time ago.In the International tax disputes, Article 25 ofthe OECD Model Tax Convention providesa mechanism(Mutual Agreement Procudure-MAP), through which competent authorities ofthe contracting states may resolve differenceor difficulties regarding the interpretation orapplication of the Convention on a mutuallyagreed basis. The Mutual Agreement Procedure(MAP) article in tax conventions allows,designated representatives (the competentauthorities) from governments of the contractingstates to interact with the intent to resolveinternational tax disputes. These disputes involvecases of double taxation (juridical and economic)as well as in consistencies in the interpretationand application of a convention.But some cases are not solved by MAP. Thesecases will typically arise when the countriesinvolved cannot agree in a particular situationthat the transaction by both states in accordancewith the treaty. Since the MAP as currentlystructured doesn’t require the countries to cometo a common understanding of the treaty, butonly that they endeavour to agree, the result canbe unrelieved double taxation or “taxation notaccording to with Convention” where countriescannot agree .In addition the specific case MAP hasnevertheless attracted much criticism due tothe weak position of the taxpayer, who is nota party to the procedure, and the fact that thecompetent authorities are not under obligationto reach an agreement. The criticism has led tothe increasing adaptation of arbitration clauses intax treaties that provide for mandatory arbitration

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