역외탈세 방지를 위한 국제적 논의 동향과 우리나라의 대응방안
The current international discussion on prevention of offshore tax evasion and Korea’s response to it
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This paper sets forth the main ideas and problems on the exchange of financial information according to the tax treaty, the Reports of Foreign currency deposit transaction of the Foreign Exchange Transaction Act, and the current OECD’s discussions on pursuing the smooth exchanges of tax and financial information through the expansion of tax treaties and information exchange agreements among countries including non-cooperative jurisdictions. Moreover, this introduces the increase in information exchanges being pursued by the G20 summit meeting and the countermeasures against the countries which do not implement the international standard. In addition, it presents the tools to prevent offshore tax evasion including the Reports of Foreign Bank and Financial Accounts and voluntary disclosure program in place in the U.S. It is expected that both programmes, which have been getting more attentions recently as the U.S. attains the offshore bank accounts of the U.S. nationals in the wake of incident concerning the Swiss bank UBS, will play their roles to crush the offshore tax evasion if the conditions are met to prevent the offshore tax evasion through tax treaties and information exchange expansions.
Abstract
This paper sets forth the main ideas and problems on the exchange of financial information according to the tax treaty, the Reports of Foreign currency deposit transaction of the Foreign Exchange Transaction Act, and the current OECD’s discussions on pursuing the smooth exchanges of tax and financial information through the expansion of tax treaties and information exchange agreements among countries including non-cooperative jurisdictions. Moreover, this introduces the increase in information exchanges being pursued by the G20 summit meeting and the countermeasures against the countries which do not implement the international standard. In addition, it presents the tools to prevent offshore tax evasion including the Reports of Foreign Bank and Financial Accounts and voluntary disclosure program in place in the U.S. It is expected that both programmes, which have been getting more attentions recently as the U.S. attains the offshore bank accounts of the U.S. nationals in the wake of incident concerning the Swiss bank UBS, will play their roles to crush the offshore tax evasion if the conditions are met to prevent the offshore tax evasion through tax treaties and information exchange expansions.
참고문헌 (13)
- 국세청, "｢해외비자금 조성 등 역외탈루소득 세무관리 강화｣(3.31.자 보도자료)", ~ (2009)
- US Treasury Department, "report to congress in accordance with §361(b) of the uniting and strenthening america by providing appropriate tools required to intercept and obstruct terrorism act of 2001 (USA PATRIOT ACT)", ~ (2001)
- Sandra R. Brown, "IRS & THE FBAR: International Focus For U.S. Tax Compliance", ~ (2008)
- US Internal Revenue Service, "Workbook on the Report of Foreign Bank and Finamcial Accounts", ~
- Toscher, "FBAR Enforcement—-Five Years Later", JOURNAL OF TAX PRACTICE & PROCEDURE (2008)
- Improving Access to Bank Information for Tax Purposes, "OECD 재정위원회", ~ (2007)
- OECD 재정위원회, "AGGRESSIVE TAX PLANNING: REPORT ON DETECTION AND RESPONSE STRATEGIES IN SELECTED OECD COUNTRIES", CTPA, NOE2(2007)38, pp.CONF, 2007
- OECD 재정위원회, "DRAFT REPORT ON NO OR NOMINAL TAX JURISDICTIONS", 64th Session of Working Party No.8 on Tax Avoidance and Evasion (2008)
- OECD 재정위원회, "2009 GLOBAL FORUM ASSESSMENT", Forum on Harmful Tax Practices (2009)
- OECD 재정위원회, "STATUS OF OECD LISTS OF TAX HAVENS", Forum on Harmful Tax Practices (2009)
- OECD 재정위원회, "REVISING THE STRUCTURE OF THE OECD’S GLOBAL FORUM ON TRANSPARENCY AND EXCHANGE OF INFORMATION", Forum on Harmful Tax Practices (2009)
- Forum on Harmful Tax Practices. INPUT INTO AND OUTCOMES OF THE G20. WG2 Paper, Leaders Statement, Declaration & Progress Report, "OECD 재정위원회", ~ (2009)
- OECD 재정위원회, "Global Forum on Transparency and Exchange of Information for Tax Purposes", First Meeting of Peer Review Group 14-16 October (2009)