|
|
ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
∗ [LANGUAGE Translation] You can use Google Translate application to see in your own language the pages in this website. For your convenience, click the "Google Translate(Select Language)" |
FEE Ұ |
| |
λ |
| |
TAX |
| |
뵿 |
| |
|
| |
Ư PAT ǥ |
| |
Ѽ |
| |
ART |
| |
|
| |
|
| |
USA ̹ VISA |
| |
ȥ |
| |
Foreign Clients |
| | | |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Start →4 CFC Ŀ ȸ OECD 5.12-13 ȸ۾ CFC(Ưܱ ҵ ) Ŀ ȸǸ , ٱ ȸ(BEPS) Ʈ Ưܱ ҵ ȭ(Controlled foreign company, 3) ۾ Ŀ쿡 ΰûȸ Ͽ а, NGO, κ ǰ 4 CFC Ŀ ȸ(5.12-13) 1. CFC(Controlled Foreign Companies) ȭ Ȳ ٱ ȸ縦 ϰ ҵ δϰ Ͽ δ ߴ ϱ ҵ濡 ϴ ʿ伺 ȹ ƴ϶, ° ֵ ɼ ϴ ۾ ϸ 2015 9 ǰ - , 7 ֿ *(bulding blocks) ǰ * CFC , ּӰġ , , CFC ҵ , CFC ҵ CFC ҵ ͼ ߰ װ üȸǿ Ŀ ȸ ֿ 뿡 ǰ Ǿ, CFC ҵ桯 ֿ ؼ ߰ ǰ ʿ 2. ΰûȸ . 3 WP11 üȸǿ ε ûȸ Ͽ а , NGO, ڹ ǰ CFC ȭ ֿ (bulding blocks) ȭϿ , û . ûȸ ֿ ΰ ǰ ȸ (overall comments) ûȸ ΰǰ - ݰ CFC Ȯȭ ʿ, 3 Ĺ ٴ Ŀ ʿ, EU EU ʿ ϰ ϳ ʿ, CFC ɼ 츦 ʿ, ߰ º ʿ 繫 ȸ dz - CFC ϰ ִ 鿡 BEST PRACTICE ϴ ǰ, ̻ å ǹ̸ ȹ̰, post-BEPS Ʈ Ȯ - CFCҵ ǽ, ȸ κ () ҵ(stripping of parent jurisdiction's tax base) Ӹƴ϶ CFC̿ ҵ CFCҵ ԽŰ(3 ϴ foreign-to-foreign stripping) Ȱ , ȸ ġ ǰ ϱ ݿ θ ݿؼ ۼϴ 繫 - executive summary ߰ϰ, 1 å (policy considerations) CFC ̸ 2(CFC ) ûȸ ΰǰ - CFC ü(transparent entities) (Permanent Establishment) Խų θ Ȯ ʿ, ȥġ ƴϸ а Ȯ ʿ, ü ü θ ʿ 繫 ȸ dz - ȥġ ؼ, ÷(ȥġȿ ؼҹ, 2) CFC ϴ ۼ 繫 - ƿ, 2 4((Control) ) ĥ 3(ּӰġ(threshold)) ûȸ ΰǰ - Ӱġ(low tax requirement) ٸ ( ּѵ Ӱġ(de minimis threshold), ȸǿ(anti-avoidance requirement)) ؼ ʿ, 1 ȿ ƴ ٳ ȿ ؼ ʿ, ȿ(ETR) ⼺ 繫 ȸ dz - ȿ ڵ ִ Ŀ ʿ伺 - ȿ ּӰġ ϴ ̿ܿ, ٸ Ŀ´̼ (communication tool)μ white list( CFC ʴ ) Խų 4((control) ) ûȸ ΰǰ - (de facto control) ǹ , ذ(acting in concert) test ݴ, ü(transparent entities) 迡 Ȯ ̵ ʿ伺 繫 ȸ dz - չ 켱 ϰ, ϴ ȸ ȣϴ Ȯ 5(CFCҵ ) ûȸ ΰǰ - ٹ̳ ٹ ٹ ȣ, 3 ٹ(, డ ü, Ǵ ü м) ؼ پ ǰ ȥ, Ǹ ҵ ҵ ϴ ݴ, ʰٹ(excess profit approach) ݴ ǰ, üٹ ŷٹ پ ǰ ȥ 繫 ȸ dz - IP ҵ ٸ ҵ , ڿ ؼ - ٹ(nexus approach) CFC üҵ濡 ־ мؼ κ ʰͿ ؼ CFC ϰ, ڿ ؼ оߺ ǰ ɵҵ ҵ ҵ CFC ٷ ϰ ɵҵ濡 ؼ ٹ ϴ 繫 6(CFCҵ ) ûȸ ΰǰ - CFCҵ ϴ ؼ ǰ ȥ, ս(loss) Ȱ ̿(carry forward)̳ ұ(carry back) ϰ ñ EU ʿ 繫 ȸ dz - ս ̿ ұ Ȯ ̵ ̰, CFC ս CFC ͳ Ȯ 7(CFCҵ ͼ) ûȸ ΰǰ - top-up tax* ǹ Ȯȭ ʿ, Ư б ϴ (over-inclusion) , õ 10% ͼ ּӰġ(attribution threshold) 25% ͼ ּӰġ * ȸ CFC ҵ濡 ּ ǹϴ , ȸ μ 30%̰ CFC CFC ȿ 12% ϴ 쿡 CFC ȿ 0%̸ CFC 12%(CFC 뼼) 繫 ȸ dz - Ϻ ȸ top-up tax ߰ ǰ ʿϰ beps ؼ ǥϿ, EU 浹 - ̿ , top-up tax ̱ top-up tax beps ٴ (, ) ϴٴ ǥϰ, ̷ 1 å κ ٸ Ȯ - top-up tax beps ʰ å õ Ȯȭ 8(߰ ) ûȸ ΰǰ - Ȯ ʿ, (multiple tier structure) (hierarchy) CFC ʿ伺, beps ÷ 4(ں) 浹* * ں ձݺν, CFC ͱݻϴ ߰ - CFC δϴ (μ ѵ)ؼ ߰ ʿ䰡 ϰ, ȿ (CFC ) ԵǴ װĿ ؼ 3. 繫 ̹ ûȸ ؼ ȸ ݿ 5 22ϱ ûϰ, 6 11ϱ ȸ ȸų ۼ: ȣ ϵ (Ҽ: û), gilyunt@mofa.go.kr ← End |
|
|
Copyright 1997-2024
TAX & LAW (ݰ )
site ϴ ƴϸ, ̰ "" Ƿ(¶ ƴ϶ å Ⱓ Ƿ) Ǹ մϴ. , Ƿʿ Ȥö ִٸ, װ ƴϸ, Ͽ ̰ų ̶ Ͻñ ٶϴ. ұϰ ̸ ̶ ϽŴٸ, ϴ Ʈ ƴ϶ Ͽ (å Ⱓ Ƿ) Ƿ Ͻʽÿ. 繫ǿ Ͻ κ ƴմϴ. |
FEE Ұ |
| |
λ |
| |
TAX |
| |
뵿 |
| |
|
| |
Ư PAT ǥ |
| |
Ѽ |
| |
ART |
| |
|
| |
|
| |
USA ̹ VISA |
| |
ȥ |
| |
Foreign Clients |
| | | |
|
|