國際稅收爭議的投資仲裁解决進路及對稅收仲裁的啓示：英國凱恩公司訴印度案分析

International Investment Arbitration as An Approach to Settle International Tax Disputes and Its Implications for Tax Treaty Arbitration: the Case of Cairn v. India

由於現行國際稅收爭議解决機制的內在不足以及國際投資仲裁的勃興，晚近出現了以國際投資仲裁作為解决國際稅收爭議解决方式的趨勢。2020年12月21日，國際仲裁庭就英國凱恩公司訴印度涉稅投資仲裁一案作出裁决，印度政府敗訴。這一案件是運用國際投資仲裁解决國際稅收爭議的範例。投資仲裁蘊含的法理對我國應如何對待稅收仲裁有重要的啓示；凱恩案件背後蘊含的規則對稅務機關和我國從事跨國經營活動的納稅人也具有重要理論和實踐啓示意義。

Due to the inherent inadequacies of traditional international tax dispute resolution mechanisms and the rapid development and expansion of international investment arbitration, there has been a recent and emerging trend to employ international investment arbitration as a means of resolving international tax disputes. On December 21, 2020, the arbitral tribunal issued an award in Cairn Energy PLC and Cairn UK Holdings Limited v. The Republic of India, finding that the retroactivity of India's 2012 tax law amendments violated the fair and equitable treatment standard under the BIT and that India should compensate Cairn for the corresponding losses of nearly 1.6 billion USD. This case is a good example of how investment arbitration has been used to settle international tax disputes. The case has both theoretical and practical implications for the tax collection and administration of PRC tax authorities and PRC taxpayers engaged in cross-border business activities.