OECD 다자조약 제6편 중재의 적용과주요국의 조세조약 상 분쟁해결제도 개정 현황

Part VI(Arbitration) of the Multilateral Instrument on Tax Treaty(MLI) on the basis of BEPS Action Plan 14 and Action Plan 15 has been discussed to be implemented internationally for the improvement of the arbitration procedure and the strength of the mutual agreement procedure. Due to no participation of Part VI(arbitration) of the MLI on June 12, 2017, Korea has not been considered implementing Part VI(arbitration) of the MLI with parties of tax treaties. However, under the current circumstances of international taxation with growing importance of the arbitration, Korea needs to consider implementing Part VI of MLI(arbitration) and engage in amending tax treaties. In accordance with MAP statistics for 2006 to 2015 reporting period and 2018 reporting period in the 14 member countries of the 29 OECD member countries joined Part VI of MLI(arbitration), the 14 member countries of MAP cases show that the completion ratio of MAP cases increase as compared to the open ratio MAP cases, implying the application of Part VI of MLI affects resolution of disputes. Korea ensures arbitration procedure to get rid of the barrier of international transactions to attract the foreign investment fund and to react the demand of mandatory arbitration article from the parties of tax treaties. In this context, the mechanism of arbitration procedure should be devised for the type of arbitration, the case scope of arbitration, and qualification of an arbitrator through the current procedure of the resolution of disputes. This article provides the rule of Part VI(arbitration) of MLI, the position of OECD members for implementing of Part VI(arbitration) of MLI, and changes of the mutual agreement procedure of the United State, the United Kingdom, German and Japan for providing dispute resolution.