상속세의 국제적 이중과세에 관한 법적 고찰
Legal Issues of International Double Taxationby the Inheritance Taxes
0
조회
0
다운로드
5
인용
0
참고문헌
키워드
초록
This article deals with the problems of double taxation by the inheritance taxes that may arise when an individual cross-border dies. In Korea, this topic can have more significant meaning compared to any other countries. OECD has made a model treaty aleady since 1960s. But todays one can rarely find a case of inheritance tax triety because of some minor points of the OECD model treaty. In this article the author tries to show where is the reason and how can it be solved. Each countries has a different criterum for the decision of tax-obligation ranges. Korea has not any inheritance tax treaty yet, however, in these global Era, Korea must more progressively come to grips with the problems of inheritance tax treaty. The author hopes this article may serve as a useful measure to the tax policy and taxplaning of the tax-payers.
Abstract
This article deals with the problems of double taxation by the inheritance taxes that may arise when an individual cross-border dies. In Korea, this topic can have more significant meaning compared to any other countries. OECD has made a model treaty aleady since 1960s. But todays one can rarely find a case of inheritance tax triety because of some minor points of the OECD model treaty. In this article the author tries to show where is the reason and how can it be solved. Each countries has a different criterum for the decision of tax-obligation ranges. Korea has not any inheritance tax treaty yet, however, in these global Era, Korea must more progressively come to grips with the problems of inheritance tax treaty. The author hopes this article may serve as a useful measure to the tax policy and taxplaning of the tax-payers.
참고문헌 (14)
- 이창희, "세법강의" (2010), 박영사
- 임승순, "조세법" (2010), 박영사
- 백제흠, "국제상속과세와 상속세 조약", 조세법연구, 13(3), pp.229~265 (2007), 한국세법학회
- 朴敏, "미국의 상속과세정책의 비교 - 상속과세 완전포괄주의를 중심으로", 조세법연구, 9(2), pp.231~ (2003), 한국세법학회
- 한만수, "상속세의 과세표준 산정제도", 조세법연구, 3, pp.78~ (1997)
- 최명근, "상속과세론" (1990)
- 임승순, "상속과 세제", 재판자료, (78), pp.86~ (1998)
- 사법연수원, "상속세 및 증여세법" (2006)
- "Tipke", Lang, Steuerrecht, 19. Aufl. 2008, 2008
- Scheffler, "Internationale Doppelbesteuerung bei der Erbschaftsteuer, StuW 2005, 216 f", ~ (2005)
- Sonneveldt, "Application of death taxes in the emigration and the immigration countries", Proceedings of a IFA Seminar held in Oslo in 2002, pp.7~ (2002)
- Goldberg, "Estate tax conflicts resulting from a change in residence: doubl taxation resulting from the application of capital gains and death taxes", Proceedings of a IFA Seminar held in Oslo in 2002, pp.29~ (2002)
- Senn, "The inclusion of inter-vivos gifts in the taxable estate for death tax purposes", Proceedings of a IFA Seminar held in Oslo in 2002, pp.41~ (2002)
- Silfverberg, "Correlation between death taxes and wealth taxes", Proceedings of a IFA Seminar held in Oslo in 2002, pp.57~ (2002)