Intra-group Service Fee 과세동향에 관한 연구- 국내과세동향과 OECD BEPS의 비교 -

Abstract

This study analysed the approach of Korean tax authorities with regard to the intra-group service fee of multinational companies, which they took during the tax investigation on intra-group service transactions. The recent appeal cases were analysed and compared with OECD BEPS Action Plan 10. This study suggested that the tax regulations should be amended to accommodate the recommendation of BEPS Action Plan 10 to accomplish both two objectives: anti-tax avoidance and to avoid unnecessary dispute with taxpayers. In most of cases, Korean tax authorities disregarded the argument that Korean entities received benefits from the intra-group service provided by the headquarter companies. Also in the most recent case, for the reason that the taxpayer did not submit the detailed evidence to prove the benefit earned by the Korean entity, the whole intra-group service fee was denied by the Korean tax authorities, which was not accepted by the National Tax Tribunal and the court. OECD BEPS Action Plan 10 was developed to prevent the base erosion and profit shifting by engaging in transactions which would not occur between third parties. However, in case of low value-adding services, the value of the services rendered to various relevant entities cannot be quantified except on an approximate or estimated basis. The tax regulations should be amended to distinguish the low value-adding intra-group services from the provision of high risk intra-group service containing the transfer of intangibles. In case of the low value-adding services, any evidence of individual acts other than the annual invoice describing a category of service, should not be required to submit with the tax authorities, as proposed by OECD BEPS Action Plan.