「법인세법」상 외국납부세액공제시 공제한도액 계산에 관한 쟁점 소고- 간접비용(공통비용)의 배분문제를 중심으로 -

Abstract

In this article the author focuses on the korean legal system of foreign tax credit in korean corporate tax law. Double taxation occurs, when more than two tax authorities use their power of taxation on one tax subject between two nations. Many countries are looking for measures to solve the problems of double taxation. The method of foreign tax credit is a typical instrument of prevention of double taxation in international transaction. Korea is not an exemption. In the foreign tax credit the calculation of credit-limit matters. But the korean legislator did not present a concrete criteria for calculation of foreign tax credit in korean corporate tax law. This article analyzes example of some other countries: USA, UK Japan, Germany etc. This article offers a measures for improvements of legal system of corporate tax law. There are many kinds of international transactions. It is not efficient to use only one method to every international taxation. It is most necessary to develop a reasonable method of foreign tax credit. The author lays his account with a new legal improvement of legal system of foreign tax credit. It is very expected that the revised tax law 2020 will bring new discussions on development of foreign tax credit.