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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According to the due procedure in principle and the economical principle, the right of declaring education-labor is to belong to the court or judgment office.

教养处遇的宣告权，根据正当程序原则和经济原则，应属于法院或裁判所。

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In this article, it is suggested that the system of right protection in the procedure of investigation should be established conform to the rules of procedure and the principle of due process.

侦查程序中权利保障机制的建立应遵循法制国家程序原则和程序正当原则。

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