CFC 제도의 최근 논의 동향과 시사점

Abstract

With the activation of international transactions, large-scale companies such as multinational companies, especially multinational companies, can develop various tax strategies. Therefore, the tax base of many countries is eroding by transferring income or using tax avoidance strategies to minimize the tax burden. One of these international tax avoidance strategies is that the parent company located in the country of residence has a subsidiary abroad, especially in tax havens, and does not pay dividends from the subsidiary to the parent company, but reserves income to the subsidiary to make a tax deferral. Some countries are responding to this tax avoidance strategy by tax avoidance strategies by considering that a subsidiary established in a tax haven earns income from passive and passive activities rather than practical and active activities, and taxing it as distributed to the parent company even if the income that has not yet been paid to the parent company is in the subsidiary. This is called the controlled foreign corporation regimen. In relation to the CFC tax system, this paper introduced international discussions focusing on the BEPS Action 3 “Designing Effectively Controlled Foreign Company Rules” recommendation and Pillar 2 Global Minimum Tax (GLoBE), and drew implications for the Korean system as follows. First, it is necessary to further reflect the BEPS Action 3 recommendation. In particular, for loss deductions between CFCs, it is necessary to allow loss deductions between CFCs that have the same tax jurisdiction at least so that they are in accordance with the principle of taxation when there is actual income. Second, it is necessary to revise the CFC tax system in harmony with the implementation of the global minimum tax and reduce corporate tax compliance costs.