韓國 國際租稅制度의 改善方案에 關한 硏究

Abstract

本 硏究는 UR 採決과 WTO의 出凡으로 본격화될 다국적기업의 국내진출에 대비하기 위하여, 그리고 '96년 OECD 가입을 앞두고 국제적 과세기준과의 조화를 도모하기 위하여 우리나라의 국제조세제도가 어떤 방향으로 개선되어야 할 것인가를 분석하는데 그 목적이 있다.

특히 國際的 租稅回避 防止를 위한 移轉價格稅制와 관련된 理論 및 國際的 同鄕을 分析하고 이를 바탕으로 現行 우리나라 국제조세제도 체계 및 規程의 改善 方案을 導出하는데 硏究의 焦點을 두었다.

The purpose of this study is to find out the direction of improvement for Korean international tax system in order to prevent th leakage of national welfare by foreign multinational enterprises whose rush into domestic market is anticipated in the near future because the WTO era has been started, and to accomodate Korean tax system to the international taxation standards before joining OECD in 1996.

We focused, especially, on reviewing the theories and recent international developments relating the transfer pricing tax system for preventing the interntional tax avoidance and on the comparative analysis between Korean tax system and international standards.

From the above analysis, we found several problems and shortcomings in Korean tax system concerning the transfer pricing and suggested some desirable direction for improvement.

The purpose of this study is to find out the direction of improvement for Korean international tax system in order to prevent th leakage of national welfare by foreign multinational enterprises whose rush into domestic market is anticipated in the near future because the WTO era has been started, and to accomodate Korean tax system to the international taxation standards before joining OECD in 1996.

We focused, especially, on reviewing the theories and recent international developments relating the transfer pricing tax system for preventing the interntional tax avoidance and on the comparative analysis between Korean tax system and international standards.

From the above analysis, we found several problems and shortcomings in Korean tax system concerning the transfer pricing and suggested some desirable direction for improvement.