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特约责任编辑：古文

（Law school，Wuhan University，Wuhan 430072，Hubei，China）

Abstract：The Belt and Road international tax dispute settlement mechanism mainly includes mutual agreement procedure， international tax arbitration，international tax mediation，international judicial mode，etc. Under the guidance of tax law simplification theory and functional suitability principle，compared with other settlement mechanisms，such as mutual agreement procedure，international taxation mediation and international judicial method，international tax mediation has more advantages and more effective in terms of organization，structure，procedures，personnel，etc. It fits the core spirit of "the Belt and Road". At least in the early stage of B&R initiative，international tax mediation is suitable for becoming“preferred + core”of international tax dispute resolution procedures and should be promoted. When international tax disputes occur，countries along the route can use mutual agreement procedure and international tax mediation as the first choice. Tax disputes are encouraged to be resolved through mediation channels. If they cannot be solved，international tax arbitration can be applied，and international judicial means shall be the last resort. This is conducive to improving the efficiency of international tax dispute resolution and enhancing China's regional economic influence. To promote International tax mediation serving B&R，we should learn from International Chamber of Commerce Mediation Rules，UNCITRAL Conciliation Rules and American Arbitration Association's Mediation Rules， combined with relevant theories，proceed from main，guest，rules and safeguard elements，improve procedural mechanism of B&R international tax mediation. we should also export China's best practices to world and deepen B&R initiative.

Key words：the Belt and Road；international tax mediation；functional suitability principle；tax law simplification theory