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초록· 키워드
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This paper explores the conflicting relationships and harmonizing policies between the China’s ‘One Belt One Road’ initiative(OBOR) and stricter taxation by source countries in the context of BEPS(base erosion and profit shifting) project, the results of which may be summarized as follows.
First, the OBOR initiative places itself in the spectrum of the current Asian development policies so it may encourage the China economy to grow faster and steadily in harmony with the developed western economies. Therefore it would be inappropriate that the China’s stricter taxation as source country in the context of BEPS brings harmful effects on the current economic relationships between the China and the developed western economies.
Second, the adoption of the BEPS recommendations can not bar each respective country from unilaterally getting involved in harmful tax competitions or lowering nominal corporate tax rates to host additional capitals. So, even if the BEPS recommendations are adopted, there may still arise harmful tax competitions among the OBOR-related countries.
Third, China’s unilateral adoption of the BEPS recommendations is likely to cause additional perils such as enormous burden of tax administration, legal uncertainties, more legal controversies among the OBOR-related countries, the harmful effects of which are the most serious especially in the field of transfer pricing. And this unilateral adoption thereof is unlikely to be conducive to tax revenues. In this regard, it would be inappropriate that China adopts in advance the optional recommendations related to digital economy, such as amendment of the current PE(permanent establishment) definitions, recognition of significant digital presence, imposition of withholding tax on digital transactions, adoption of band-width tax or equalization levy, amendment of CFC(controlled foreigh companies) rules, etc.
Fourth, the OECD recommends that deductions of interest expenses should be denied among the related multi-national enterprises in certain circumstances. But this recommendation will end up in exerting harmful influences on manufacturing industry and green field projects and will not be conducive to countries" tax revenues.
Fifth, the OECD recommendations intend to increase tax burdens on capital owners, but the tax burdens thereon are liable to be shifted to countries` consumers or workers, which constitutes another inequitable result.
Sixth, the OECD recommendations exert actual influences on welfares of constituents of countries, but the recommendations do not think of welfares of the constituents and do not include the protective measures relating to welfare considerations.
Seventh, the OECD recommendations themselves won`t present alternatives relating to sustainable growth of China and the OBOR-related countries. However sustainable growth is a necessary condition for China and the OBOR-related countries to preserve the productivity thereof and address the inequalities thereof. So far China and the OBOR-related countries owe their fast and steady growth to the continuous inflows of FDI by the western multinationals having abundant knowledge-based capitals and comprehensive participation in global value chains. The unilateral and preceding adoption of the OECD recommendations may endanger the positive growth factors of the countries.
Eighth, most of the above-mentioned issues can be applied to Korea as they are or in a more sensitive manner.
First, the OBOR initiative places itself in the spectrum of the current Asian development policies so it may encourage the China economy to grow faster and steadily in harmony with the developed western economies. Therefore it would be inappropriate that the China’s stricter taxation as source country in the context of BEPS brings harmful effects on the current economic relationships between the China and the developed western economies.
Second, the adoption of the BEPS recommendations can not bar each respective country from unilaterally getting involved in harmful tax competitions or lowering nominal corporate tax rates to host additional capitals. So, even if the BEPS recommendations are adopted, there may still arise harmful tax competitions among the OBOR-related countries.
Third, China’s unilateral adoption of the BEPS recommendations is likely to cause additional perils such as enormous burden of tax administration, legal uncertainties, more legal controversies among the OBOR-related countries, the harmful effects of which are the most serious especially in the field of transfer pricing. And this unilateral adoption thereof is unlikely to be conducive to tax revenues. In this regard, it would be inappropriate that China adopts in advance the optional recommendations related to digital economy, such as amendment of the current PE(permanent establishment) definitions, recognition of significant digital presence, imposition of withholding tax on digital transactions, adoption of band-width tax or equalization levy, amendment of CFC(controlled foreigh companies) rules, etc.
Fourth, the OECD recommends that deductions of interest expenses should be denied among the related multi-national enterprises in certain circumstances. But this recommendation will end up in exerting harmful influences on manufacturing industry and green field projects and will not be conducive to countries" tax revenues.
Fifth, the OECD recommendations intend to increase tax burdens on capital owners, but the tax burdens thereon are liable to be shifted to countries` consumers or workers, which constitutes another inequitable result.
Sixth, the OECD recommendations exert actual influences on welfares of constituents of countries, but the recommendations do not think of welfares of the constituents and do not include the protective measures relating to welfare considerations.
Seventh, the OECD recommendations themselves won`t present alternatives relating to sustainable growth of China and the OBOR-related countries. However sustainable growth is a necessary condition for China and the OBOR-related countries to preserve the productivity thereof and address the inequalities thereof. So far China and the OBOR-related countries owe their fast and steady growth to the continuous inflows of FDI by the western multinationals having abundant knowledge-based capitals and comprehensive participation in global value chains. The unilateral and preceding adoption of the OECD recommendations may endanger the positive growth factors of the countries.
Eighth, most of the above-mentioned issues can be applied to Korea as they are or in a more sensitive manner.
#일대일로
#원천지국
#세원잠식과 소득이전
#다자간 협약
#고정사업장
#파편화 방지규정
#전환 적용규정
#디지털 현존
#지식기반자본
#외국직접투자
#원천징수
#대역폭세
#균등화세
#회피이득세
#피지배 외국법인 세제
#one Belt one road
#source country
#BEPS(base erosion and profit shifting)
#multi-lateral instrument
#permanent establishment
#anti-fragmentation rule
#switch-over rule
#digital presence
#knowledge-based capital
#foreign direct investment
#withholding
#band-width tax
#equalization levy
#diverted profits tax
#CFC(controlled foreign companies) rules
목차
국문요약
Ⅰ. 서론
Ⅱ. 일대일로 정책과 기존 아시아권 개발전략 사이의 관계
Ⅲ. 원천지국 과세권의 강화와 관련된 BEPS 권고사항들이 아시아권 개발전략에 미치는 영향
Ⅳ. 원천지국 과세권의 강화와 관련된 BEPS 권고사항들에 대한 개별적 검토
Ⅴ. 원천지국 과세권 강화가 일대일로 관련 국가들의 소비자, 노동자 및 시장에 미치는 영향
Ⅵ. 결론
參考文獻
Abstract
참고문헌 (40)
참고문헌 신청
[학술지(정기간행물)] - 이준봉 / 2016 / 하이브리드 미스매치의 해소와 관련된 국내세법 상 대응방안에 관한 연구 - OECD 보고서의 검토를 중심으로 - / 조세학술논집 32 (3) : 69 ~ 117
[학술지(정기간행물)] - Daniel W. Blum / 2015 / Permanent Establishments and Action 1 on the Digital Economy of the OECD Base Erosion and Profit Shifting Initiative―The Nexus Criterion Redefined? / Bulletin For International Taxation
[학술지(정기간행물)] - H.D. Rosenbloom / 2000 / International Tax Arbitrage and the International Tax System / Tax L. Review 53
[학술지(정기간행물)] - Jian Li / 2017 / Location-Specific Advantages：A Rising Disruptive Factor in Transfer Pricing / Bull. Intl. Taxn. 71 (5)
[학술지(정기간행물)] - Marcel Olbert / 2017 / International Taxation in the Digital Economy：Challenge Accepted? / World Tax Journal
[학술지(정기간행물)] - Daniel W. Blum / 2015 / Permanent Establishments and Action 1 on the Digital Economy of the OECD Base Erosion and Profit Shifting Initiative―The Nexus Criterion Redefined? / Bulletin For International Taxation
[학술지(정기간행물)] - H.D. Rosenbloom / 2000 / International Tax Arbitrage and the International Tax System / Tax L. Review 53
[학술지(정기간행물)] - Jian Li / 2017 / Location-Specific Advantages：A Rising Disruptive Factor in Transfer Pricing / Bull. Intl. Taxn. 71 (5)
[학술지(정기간행물)] - Marcel Olbert / 2017 / International Taxation in the Digital Economy：Challenge Accepted? / World Tax Journal
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