지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Complied with Korean Business Accounting Standards, the Korean branch of a foreign corporation must not report the remittable amount to the head office as liabilities in its balance sheet. Conversely, Korean Bank Accounting Standards provide that the Korean branch of a foreign bank report it as liabilities in the balance sheet.
Applying the branch profits tax rule and the thin capitalization rule, generally, the increase of liabilities in the balance sheet makes branch profits tax amount and the amount of disallowed interest deductions increase, For instance, when the Korean branch’s liabilities increase, the branch’s net equity decreases, the deemed reinvesting amount of Art. 96. of Korean Corporate Income Tax Act decreases, and then the foreign corporation’s branch profits tax burden increases. Such tax consequence is unfavorable to taxpayers.
As standards or practices of corporate accounting shall be respected, some might argue that the scheduled remittance to the head office be included in the balance sheet concerning the branch profits tax rule and the thin capitalization rule.
However, such argument is not convincing, since the related rules must be interpreted as meaning that the remittable amount is not included in liabilities in the balance sheet to comply with the purpose of the rules and the limit of delegated legislation, and to consider relationship with rules in respect of filing documents for tax return, fairness of taxation between foreign banks and other foreign corporations.
The lack of clarification of taxable factors of these related rules makes the interpretation difficult. Such lawmaking attitude could be justified only when the effort to identify such factors is greater than the one to interpret rules.
Applying the branch profits tax rule and the thin capitalization rule, generally, the increase of liabilities in the balance sheet makes branch profits tax amount and the amount of disallowed interest deductions increase, For instance, when the Korean branch’s liabilities increase, the branch’s net equity decreases, the deemed reinvesting amount of Art. 96. of Korean Corporate Income Tax Act decreases, and then the foreign corporation’s branch profits tax burden increases. Such tax consequence is unfavorable to taxpayers.
As standards or practices of corporate accounting shall be respected, some might argue that the scheduled remittance to the head office be included in the balance sheet concerning the branch profits tax rule and the thin capitalization rule.
However, such argument is not convincing, since the related rules must be interpreted as meaning that the remittable amount is not included in liabilities in the balance sheet to comply with the purpose of the rules and the limit of delegated legislation, and to consider relationship with rules in respect of filing documents for tax return, fairness of taxation between foreign banks and other foreign corporations.
The lack of clarification of taxable factors of these related rules makes the interpretation difficult. Such lawmaking attitude could be justified only when the effort to identify such factors is greater than the one to interpret rules.
목차
Ⅰ. 서설
Ⅱ. 외국은행 국내지점의 대본점 송금예정액에 대한 회계처리
Ⅲ. 지점세제 등과 대차대조표상 부채의 역할
Ⅳ. 지점세제 등 계산규정에서 대차대조표상 부채의 의미 - 국내지점의 대본점 송금예정액이 부채에 포함되는지 여부 -
Ⅴ. 대법원 2009. 6. 11. 선고 2006두5175판결에 관하여
Ⅴ. 결어
〈참고문헌〉
〈Abstract〉
참고문헌 (1)
참고문헌 신청
함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
세무회계분야의 연구동향과 발전과제
경영경제
2010 .05
-
세무회계분야의 연구동향과 발전과제
계명대학교 산업경영연구소 단행본
2010 .05
-
중국의 조세피난처 대책세제에 관한 비교법적 연구
조세학술논집
2010 .08
-
부가가치세법상 소액부징수 제도에 관한 연구
조세학술논집
2002 .02
-
Canada’s Focus on International Tax
조세학술논집
2013 .08
-
지방세법상 토지과표의 개선방안
법학연구
2005 .12
-
조세행정규칙의 활성화 방안과 통제에 관한 연구 -외부적 효력과 개선방안을 중심으로-
원광법학
2013 .01
-
The Discrepancy between Statutory Tax and Real Tax Burden : The Case of Korea
Korea and the World Economy
2009 .04
-
간주자본세제의 타당성
조세법연구
2019 .08
-
중소기업 조세지원제도의 유효성 분석
국제회계연구
2002 .11
-
해외 부동산투자와 조세문제
조세학술논집
2007 .02
-
국세기본법상 과점주주의 제2차 납세의무에 관한 고찰
법학논집
2002 .01
-
우리 나라 세법상 보험세제에 관한 연구
산업경제연구
2003 .02
-
The Effectiveness of Korea`s Capital Flow Management System and its Implications on Exchange Rate Policy
Journal of International Logistics and Trade
2014 .12
-
[Seminar Ⅱ 발표논문] 미국의 근본적 세제개혁방안에 관한 연구
조세법연구
2004 .11
-
부동산 취득세제 개편과 재산세제 운용방향
한국지방재정논집
2013 .12
-
부가가치세법의 주요 쟁점에 관한 판례의 조명과 동향
조세법연구
2016 .11
이 논문의 저자 정보
이 논문과 함께 이용한 논문
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2010-329-003380377