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。

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