해외 거주자 자국 공적연금 수령 시 연금소득 이중과세 방지 방안

Abstract

In the 21st century, more than 10% of Korea’s population lives and lives abroad. With the recent advent of the globalization era, the movement of international manpower is more frequent. As a result, taxation on international mobility personnel has become important. Moreover, the importance of tax treaties to prevent international double taxation has grown. This study attempted to devise a means to prevent international double taxation by examining tax treaties to prevent this, as there is room for international double taxation when receiving public pensions while residing in various countries. Currently, if the public pension of the Republic of Korea is received in an overseas country, it will be subject to comprehensive taxation by combining other income generated in the country of residence and domestic pension income, resulting in an additional tax burden. These problems are solved through tax treaties. In view of this situation, this study aims to examine the improvement cases and implications of international pension income taxation, citing cases of private pension recipients receiving pensions in Canada among special occupational pensions. It is necessary to prevent the same problem from occurring in other countries other than Canada through such improvement cases. Conversely, when receiving overseas pensions while residing in Korea, I would like to further examine the problem of not being taxed under the current tax law system. In addition, it is intended to provide policy implications for seeking a direction to improve rational pension income taxation according to international mobility personnel. The policy proposal presented in this study is expected to provide great benefits not only to the tax authorities but also to overseas pensioners.