Until recently, the mutual agreement procedure has virtually been the most important means of settling international tax treaty conflicts.

目前解决这些国际税务争议的传统方法是相互协商程序，以及一定的国内法程序。

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Under the Mutual Agreement Procedure, due to states stick to the principle of tax sovereignty, taxpayers are excluded from the process. Thus, their interests are not guaranteed.

在相互协商程序中，国家固守税收主权原则，将纳税人完全排除在程序之外，纳税人的利益得不到保障。

youdao

Under the Mutual Agreement Procedure, due to states stick to the principle of tax sovereignty, taxpayers are excluded from the process. Thus, their interests are not guaranteed.

在相互协商程序中，国家固守税收主权原则，将纳税人完全排除在程序之外，纳税人的利益得不到保障。

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