Moreover, the part defines international tax treaty conflict arbitration.

此外, 还界定了国际税收协定争议仲裁的概念.

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The international tax treaty conflicts may arouse double taxation and hinder free development of international economy.

此类争议不但可能会引起国际双重征税,而且还会阻碍国际经济的自由发展.

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They are unilateral model, tax treaty model, regional tax integration model and global coordination model.

即单边主义模式 、 税收协定模式 、 区域税收一体化模式和全球协调模式.

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