국제적 조세분쟁에서 상호합의절차의 ADR 활용에 관한 비교법적 검토

Recently, as a procedure for resolving international tax disputes, the Alternative Dispute Resolution Procedure (ADR) has been used as a complementary procedure for mutual agreement in addition to the arbitration procedure based on the international tax treaty. Since the digital transformation (DX) of the economy is changing widely due to the development of information and communication technology (ICT) and artificial intelligence (AI), the introduction of ADR, such as mediation procedures, is important as a response to most countries that have not introduced mandatory binding arbitration procedures. Therefore, in this paper, measures to utilize various ADRs such as mediation procedures, reconciliation procedures, and expert evaluation are presented as follows. First, in the mediation process, the mediator only cooperates so that the parties to the dispute can reach an agreement smoothly, but does not present opinions or judgments on the matter. It is arbitrary for the competent authority to utilize the opinions or evaluations of experts, and there is no obligation to be bound by them. Second, with respect to the transparency of the procedure, the characteristic of ADR is to promote mutual agreement or arbitrarily delegate evaluation or views on issues to experts, etc., and the procedure should be flexible. Also, as with the arbitration procedure, the procedure should not be disclosed and the contents of the use of ADR should not be published. Third, it is important to take a form that can be properly explained to the parties to the dispute, and a systematic management of ADR is needed so that experts, etc. can properly utilize the procedure. Fourth, since investigation activities such as the recognition of facts by experts, etc. include confidential information such as taxpayers, it is important for ADR to protect them in accordance with the provisions of the tax treaty, as in arbitration procedures. Fifth, due to problems such as human resources of the other country, appropriate experts, etc. cannot be selected when the other country is a developing country, so it is necessary to give certain consideration for appointment.