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Lately it seems to become an epidemic for domestic well-to-do's to invest in foreign real property. The government has a few good reasons to let this trend go, which are such as controlling overflowing foreign currencies and holding the realproper ty prices. From the perspective of taxation, it should be cherished that the equity in taxation on domestic investment and cross-border investment be kept. In this article the current tax laws have been analyzed from such viewpoint especially in the area of foreign real property investment. The following are notable policy suggestions from such study made in the article.
The current foreign tax credit has to be amended to let the investors have reimbursement of indirect tax which has been paid by foreign company invested by domestic funds. Because such indirect tax credit may entail some technical difficulties in its implementation, participation exemption which has been found not to be included in the list of 'harmful tax practices' by the OECD deserves to be considered as an alternative.
To cope with international tax avoidance activities utilizing indirect investment structures a tax authority may have to rely on 'substance over form rule' or its like kind. Although the reality is as such, the legal stability which is one of the keyfoundations for the development of economy has to be enhanced by the taxauthority through pertinent rule making in advance. Tax avoidance may happen in the taxation of gift and inheritance as well as in income taxation. As a preventive measure to counter such international tax avoidance through migration, departure tax may be contemplated positively. The departure tax is exceptional in that it brings unrealized capital gains under taxation. However such exception is acceptable for the purpose of equitable taxation, which is proved by not a few examples in other countries. As for the investment through tax havens, the mark-to-market principle may be an effective countermeasure for possible tax avoidance. Currently the CFC regime is based on effective tax rate method. As an effective measure to counter possible tax deferral through a subsidiary in a relatively higher taxed jurisdiction, global method may be introduced in the CFC regime. In this juncture information exchange between tax authorities is also to be facilitated.
The current foreign tax credit has to be amended to let the investors have reimbursement of indirect tax which has been paid by foreign company invested by domestic funds. Because such indirect tax credit may entail some technical difficulties in its implementation, participation exemption which has been found not to be included in the list of 'harmful tax practices' by the OECD deserves to be considered as an alternative.
To cope with international tax avoidance activities utilizing indirect investment structures a tax authority may have to rely on 'substance over form rule' or its like kind. Although the reality is as such, the legal stability which is one of the keyfoundations for the development of economy has to be enhanced by the taxauthority through pertinent rule making in advance. Tax avoidance may happen in the taxation of gift and inheritance as well as in income taxation. As a preventive measure to counter such international tax avoidance through migration, departure tax may be contemplated positively. The departure tax is exceptional in that it brings unrealized capital gains under taxation. However such exception is acceptable for the purpose of equitable taxation, which is proved by not a few examples in other countries. As for the investment through tax havens, the mark-to-market principle may be an effective countermeasure for possible tax avoidance. Currently the CFC regime is based on effective tax rate method. As an effective measure to counter possible tax deferral through a subsidiary in a relatively higher taxed jurisdiction, global method may be introduced in the CFC regime. In this juncture information exchange between tax authorities is also to be facilitated.
목차
Ⅰ. 서론
Ⅱ. 해외 부동산 투자
Ⅲ. 투자유형별 조세문제
Ⅳ. 주요 쟁점
Ⅴ. 요약 및 결어
〈참고자료〉
〈Abstract〉
참고문헌 (18)
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이 논문과 연관된 판례 (1)
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대법원 1998. 5. 12. 선고 96도2850 판결
[1] 구 외국환관리법(1991. 12. 27. 법률 제4447호로 개정되기 전의 것) 제29조에 의하여 규제되는 부동산의 `취득`은 거주자가 그 부동산에 관한 사실상의 소유권 내지 처분권을 취득하는 정도로서 충분하고, 그 소유권이나 처분권을 자신의 명의로 또는 사법상 유효하게 취득할 것을 요하는 것은 아니므로, 피고인이 프랑스에 거주하
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