Study on the Approaches to International Tax Dispute Resolution under the Belt and Road Initiative

Abstract

With the development of the Belt and Road initiative (BRI), international cooperation has increased and more international tax dispute cases have occurred. A notable challenge is the inadequacy of mechanisms for the BRI contracting states to resolve these disputes, which undermines the effective implementation of tax agreements and obstructs mutual negotiation processes. This paper embarks on a comprehensive analysis of international tax dispute resolution mechanisms within the BRI framework, with a particular focus on dissecting the dispute cases between China and Tajikistan. These cases serve as a lens to scrutinize the prevailing issues and inefficiencies in the current system of international tax dispute resolution among BRI countries. By highlighting the procedural hurdles, legal ambiguities, and the lack of coherent mechanisms for dispute resolution, the paper sheds light on the crucial areas in need of reform. It argues for the necessity of refining international treaty provisions in tax agreements, diversifying the methods available for dispute resolution, and bolstering the enforcement capabilities of the contracting parties. Through detailed examination and analysis, this study contributes to identifying the gaps in the current framework and proposes targeted strategies to enhance the efficacy and fairness of international tax dispute settlement processes among BRI nations. The findings underscore the importance of collaborative efforts and legal reforms to address the complexities of cross-border taxation, aiming to facilitate smoother international transactions and strengthen economic ties within the BRI.