한중 FTA와 국제거래에 대한 과세형평 확보방안 - 외국자본에 대한 우대과세와 차별과세를 중심으로 -

Abstract

Currently the governments of Korea and China are negotiating for the conclusion of the free trade agreement between the two countries. The agreement is expected to include the national treatment provision in taxation. Through bilateral free trade agreements the economic integrations between sovereign states are deepening more than ever. Some time in the future we may see an age when the economic function of every nation state is so reduced down to that of an individual state of a federal country in the contemporary world. In this paper the author made research on the theoretical strength of and the tax law provisions in the domestic tax laws and tax treaties in relation to the equal treatment in taxation of capital irrespective of its place of origin or use. A tax benefit, unless it is conferred due to such non-economic reasons as social status or family responsibility of the conferred, should be allowed to non-resident persons as well as to resident persons. A domestic permanent establishment of a foreign corporation should be taxed in the same manner as a foreign invested company because the former exercises the same economic function in the domestic economy as the latter does. Nevertheless, some procedural exceptions in this regard will be inevitable due to differences in legal forms between the two. The preferential taxation on foreign capital invested inbound should be abolished. The preferential or discriminatory taxation of capital invested outbound should be minimized.