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
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Globalization in economic and investment activities, deregulation of foreign exchange control and rapid development of financial instruments facilitate expansion of offshore tax evasion in size. On the other hand, tax authorities in leading countries, including Korean tax authority, have stepped up their efforts to curve the rampant increase of offshore tax evasion by strengthening their coordinated measures against tax haven jurisdictions
The proliferation of CIV industry expedites outbound investment of Korean investors. The recent report of National Tax Service shows that a number of Korean taxpayers have used offshore funds (or offshore financial centers) as their main tools for evading taxes.
Against this backdrop, this article analyzes current tax rules on CIV and various patterns of outbound investment through CIVs, especially focusing on the interplay between the regulatory regime and tax rules on outbound investment through offshore funds.
Having found that there are much room to be desired in Korean tax rules in relation to outbound tax through offshore funds, this article proposes ⅰ) introduction of additional tax rules (based on each investor’s investment size) against corporate type CIV established in tax haven jurisdictions, ⅱ) different treatments on the foreign CIV according to the level of their transparency or cooperative information exchange with Korean tax authorities, and ⅲ) legislation of the obligatory exchange of investment information (gathered by financial regulatory bodies) to tax authorities. Further, this article suggest some incentive measures to help early stabilization of the regime on “reporting obligation of foreign financial accounts”
The proliferation of CIV industry expedites outbound investment of Korean investors. The recent report of National Tax Service shows that a number of Korean taxpayers have used offshore funds (or offshore financial centers) as their main tools for evading taxes.
Against this backdrop, this article analyzes current tax rules on CIV and various patterns of outbound investment through CIVs, especially focusing on the interplay between the regulatory regime and tax rules on outbound investment through offshore funds.
Having found that there are much room to be desired in Korean tax rules in relation to outbound tax through offshore funds, this article proposes ⅰ) introduction of additional tax rules (based on each investor’s investment size) against corporate type CIV established in tax haven jurisdictions, ⅱ) different treatments on the foreign CIV according to the level of their transparency or cooperative information exchange with Korean tax authorities, and ⅲ) legislation of the obligatory exchange of investment information (gathered by financial regulatory bodies) to tax authorities. Further, this article suggest some incentive measures to help early stabilization of the regime on “reporting obligation of foreign financial accounts”
목차
Ⅰ. 서언
Ⅱ. 역외펀드를 이용한 조세회피 사례
Ⅲ. 집합투자기구의 역외소득탈루 가능성
Ⅳ. 향후 정책대안
〈참고문헌〉
〈Abstract〉
참고문헌 (5)
참고문헌 신청
1. [기타자료] - 김명준 / 2010 / 역외탈세 차단 팔 겉어부친 선진국들 / 나라경제
2. [보고서] - 김명준 / 2010 / APP와 역외탈세 관련 OECD 국가의 동향
3. [보고서] - 손영철 / 2009 / 소득세법상 집합투자기구 세제 해설
4. [학위논문] - 한원교 / 2007 / 외국투자펀드의 유보소득과세제도에 관한 연구 / 석사 / 서울대학교
5. [학위논문] - Kyung Geun LEE / / Tax Policy Options for Enhancing Neutrality in the International Financial Markers - Byusing a method for measuring taxnon - neutrality / 박사 / Institut Etudes Politiques
2. [보고서] - 김명준 / 2010 / APP와 역외탈세 관련 OECD 국가의 동향
3. [보고서] - 손영철 / 2009 / 소득세법상 집합투자기구 세제 해설
4. [학위논문] - 한원교 / 2007 / 외국투자펀드의 유보소득과세제도에 관한 연구 / 석사 / 서울대학교
5. [학위논문] - Kyung Geun LEE / / Tax Policy Options for Enhancing Neutrality in the International Financial Markers - Byusing a method for measuring taxnon - neutrality / 박사 / Institut Etudes Politiques
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UCI(KEPA) : I410-ECN-0101-2012-329-004217333