3 | Columbia Journal of Tax Law 哥伦比亚税法杂志

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Columbia Journal of Tax Law
Volume14 Issue 1
哥伦比亚税法杂志 第14卷第1期
本期目录
1.
Donor-advised funds in the wake of the Tax Cuts and Jobs Act
《减税与就业法》颁布后的捐赠者建议基金
2.
Shaping the future of transnational tax dispute settlement: The path to mediation
调解：跨国税务争端解决的未来之路
文章摘要
01
Donor-advised funds in the wake of the Tax Cuts and Jobs Act
Abstract: Donor-advised funds (DAFs) are conduits for charitable giving that support immediate tax deductions while creating a reservoir of assets for subsequent disposition to end-use charities. The number of new DAF accounts has skyrocketed in the wake of the 2017 Tax Cuts and Jobs Act (TCJA). This Article presents evidence suggesting that bunching charitable contributions to more fully exploit the TCJA-enhanced standard deduction likely motivates much of the onslaught of new DAF accounts established since 2016 and argues that the typical buncher is likely to differ from other DAF account holders in ways that matter from a policy perspective. Thus, while DAF critics have generally focused on the unproductive accumulation of assets in DAF accounts and have advanced reforms aimed at speeding up DAF payouts, this Article argues that in the context of bunchers, unproductive accumulation of assets in DAF accounts is unlikely to be a major problem. The more significant problem with DAF-facilitated bunching is that the cost to the public fisc is unlikely to be justified by incremental charitable giving. Thus, while this Article concludes that regulation targeting DAF payouts is unobjectionable, it argues that a wholly different set of reforms targeting the deductibility of charitable giving generally would be needed to address the cost of DAF-facilitated bunching under current law and under thoughtfully reformed laws involving universal charitable deductions above a floor.

摘要：捐赠者建议基金（DAF）是慈善捐赠的渠道，在即时减税的同时建立资产库，以便后续移交给最终使用的慈善机构。DAF的账户数量在2017年《减税与就业法》（TCJA）颁布后激增。经本文实证研究表明，造成该现象的原因可能是开户人想要更加充分地利用法案提高后的标准扣除额，从而进行慈善捐款。本文还认为，有此类典型行为的开户人与其他DAF开户人在政策角度上有重要区别。因此，尽管DAF的反对者普遍关注DAF账户中资产的非生产性积累，并提出旨在加快DAF支付的改革措施，但本文认为，就想要利用扣除额减税的开户人而言，DAF账户中资产的非生产性累积不太可能是一个主要问题。由捐赠者建议基金造成的慈善捐赠聚集行为的更大问题是，公共财政的成本不太可能通过慈善捐赠的增加而证明其合理性。因此，本文认为，对DAF支付进行监管无可厚非，但要解决利用DAF减税行为的成本扣除问题，在现行法律和法律改革中，都需要一套完全不同于针对慈善捐赠普遍可扣除额的改革措施，此类改革措施要包括绝大部分慈善扣除，并设置最低限额。
02
Shaping the future of transnational tax dispute settlement: The path to mediation
Abstract：The underlying objective of the Article is to impart an insightful comprehension of mediation and its efficacy as a viable alternative for resolving transnational tax disputes. The Article posits three main arguments. Firstly, mediation, as a method of conflict resolution, offers an array of benefits, and its utilization has witnessed a surge in popularity, particularly with the recent establishment of the Singapore Mediation Convention. Secondly, in the rapidly evolving global landscape, transnational tax disputes have become increasingly intricate and arduous to adjudicate. The current system of dispute resolution, though possessing certain advantages, ultimately falls short in keeping pace with the evolving demands of the industry. The final contention is that mediation can serve as a potent tool to augment the effectiveness of the Mutually Agreed Procedure (MAP) system. In sum, the Article posits that the use of mediation in the context of tax-related disputes embodies the characteristics of soft law, owing to its imaginative and inventive nature. Additionally, as a non-binding mechanism, mediation confers increased flexibility to contending parties, particularly sovereign entities, to safeguard their respective interests. Consequently, mediation can be a valuable adjunct to the MAP system in facilitating the resolution of tax-related conflicts.

摘要：本文的根本目的在于阐明调解以及调解作为可行替代方案在跨国税务争端解决中的作用。本文提出了是三个主要论点：首先，调解作为一种争议解决方法具有诸多益处，尤其是随着《新加坡调解公约》的制定，调解的使用率快速上升；其次，在发展迅速的全球格局中，跨国税务争端变得日益复杂和难以裁决。现行的争议解决机制虽然具有某些优势，但最终仍不能满足行业不断发展的需求；最后，调解可以作为一种工具，有效增强相互协商机制（MAP）的效力。总之，本文认为，调解具有创造性和新颖性，在涉税争议中使用调解体现出“软法”的特点。此外，作为一种没有约束力的机制，调解为争议各方，特别是在主权实体维护各自利益上提供了更大的灵活性。因此，调解可以成为促进涉税争议多边协商程序的重要辅助手段。

整理、排版 | 刘逸颖
审核 | 寇韵楳、薛榆淞



北京大学税法研究中心
Peking University
Center for Tax Law


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