한국조세재정연구원 - OAK리포지터리

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조세조약 남용에 대한 대응방안 연구 cover image

조세조약 남용에 대한 대응방안 연구

Keyword
조세조약, 조세회피, 이중적비과세
Title
조세조약 남용에 대한 대응방안 연구
Authors
안종석; 홍범교
Issue Date
2006-12-01
Publisher
KIPF
Citation
pp. 214
Abstract
This study reviews the characteristics of treaty abuse and analyses its economic impacts. Then it provides policy suggestions to prevent treaty abuse.



The Korean tax authority did not pay much attention to treaty abuse before 1999. Since the IMF crisis, foreign capital flow into Korea has increased greatly for the restructuring of financial sectors and industrial sectors. After the crisis is over, those foreign capital has reaped a great amount of profits. But those big profits were repatriated without paying any taxes to the Korean government, because they took advantage of tax treaties. That aroused social attention to treaty abuse and it became one of the big economic issues in international taxation in Korea.



This study is composed of two parts. First, we have analysed the impacts of treaty abuse as well as policy impacts to prevent it. Second, we looked into the institutional aspects of tax policy of other countries to prevent treaty abuse. We reviewed the historic policy development processes as well as the pros and cons of different policies of different countries. Based on these analyses, we provided policy suggestions for the Korean tax authority as follows.



First, to revise the tax treaty itself is the best way to solve any problems stemming from treaty abuse. By that way, we can maintain the principle of the precedence of international law over domestic law. As a small open economy, we also have to consider any probable negative impact of strict prevention of treaty abuse on capital inflows.



Second, we need to consider the revision of pre-approval conditions for withholding tax at the source for non-residents. Because there are some overlapping and conflicting aspects between conditions.



Third, the tax authority have to continue its efforts in revising tax treaties over the principle of substance over form. They are already recognizing the problems and have been trying to correct them. The limitation on benefits clause should be included in the tax treaties, because it is reflected in the corresponding domestic laws. At the same time, we have to consider more comprehensive and flexible provisions in tax treaties.
Keywords
조세조약, 조세회피, 이중적비과세
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