국제적 인력 송출에 따른 과세문제

Abstract

The OECD Tax Committee has been adressed its main concern to the international anti-tax avoidance, and has selected the topic of taxation issues relating to international hiring-out of labor as one of the main concerns. It was in a OECD Report which titled in “Taxation issues relating to international hiring-out of labour: in Trends in International Taxation, Paris, 1985,” that the word ‘hiring-out of labor’ was first appeared in the field of international taxation. Reflecting the recommendations contained in the Report, the Commentary para. 8 of Art. 15 of the OECD Model Tax Convention was added for the international hiring-out of labour in 1992. At first it was intended the judgement criteria as described in the Commentary para. 8 of Art. 15 in the OECD Model Treaty was applied to limit cases of tax abuses, but it was frequently applied to the cases of bona fide companies and employees were being involved. Recognizing these problems, the OECD would launched a task force to review the commentary, and demonstrate a few examples for making the criteria to determine the concept of the true employer in 2004. And then again in 2007 for the public consultation, revised changes to the Commentary on paragraph 2 of Art. 15 of the OECD Model Tax Convention was introduced. In addition, the results of public consultation since 2007 was reflected in the revised model treaty commentary in 2010. This article was reviewed that the authorised OECD approach mentioned above would be also applied as a reasonable standard of interpretation by the various Korean authorities.