유럽연합의 예금과세지침이 국제조세제도에 미치는 시사점
EU Savings Directive and Some Implications to the International taxation Scheme
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Abstract
EU Savings Tax Directive has effected from July 2005 after somewhat long debates between EU member countries and member and non member countries. This Directive purports to prevent the deficits of the national revenues caused by the capital flights to the other european countries and off-shore countries. The EU has adopted automatic information exchange system as the main frame to resolve this problem and each member country can select tax withholding of interests from debt instruments in stead of that by 2009 as a transitional measure. This directive is originally applied within the EU area, but its effect extends to the off shore countries directly or indirectly. I will analyse and introduce EU Savings Tax Directive at first and then make out some points in this article at the outside EU view as follows: Firstly, this directive causes global rush of the international capital to the emerging market by the off shore financial centers from the last year and Korean capital market also has been effected by these global capital flows. Secondly, this directive effectuates as a global standard to establish the international taxation system, especially criteria for the tax haven, protection of privacy and bank secrecy. Finally, I introduce the tendency of the abandoning tax withheld at source country and global taxation at home country in the area of the interests accruing from debt instruments.
참고문헌 (10)
- "Council Directive 2003", 48, pp.2003[DOI]
- "Text of the Proposal 400 of 18 July 2001 for a Council Directive to ensure effective taxation of savings income in the form of interest payments within the Community" (2001)
- "For more explanation of the 2001 proposal see the Press Release IP", 01, 01, pp.266 (2006)[DOI]
- "Council Decision(2004", 911, 48, pp.EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding see Official Journal L 385 of 29 December 2004[DOI]
- "Council Decision(2004", 912, 48, pp.EC of 3 June 2003 on taxation of savings income in the form of interest payments see Official Journal L 385 of 29 December 2004[DOI]
- "Council Decision of 2 November 2004 concerning the signature of the Agreement between the European Community and the Principality of Andorra providing for measures equivalent to those laid down in Council Directive 2003", 48, pp.2004[DOI]
- "Council Decision(2004", 897, 48, pp.EC on taxation of savings income in the form of interest payments and the approval and signing of the accompanying Memorandum of Understanding see Official Journal L 379 of 24 December 2004[DOI]
- "Council Decision(2004", 903, 48, pp.EC on taxation of savings income in the form of interest payments and the approval and signing of the accompanying Memorandum of Understanding see Official Journal L 381 of 28 December 2004[DOI]
- "Council Decision of 7 December 2004 on the signing of the Agreement between the European Community and the Principality of Monaco providing for measures equivalent to those laid down in Council Directive 2003", 48, pp.2004[DOI]
- "Council Decision of 22 December 2004 concerning the conclusion of the Agreements between the European Community and, respectively, the Principalities of Andorra, Liechtenstein and Monaco and the Republic of San Marino providing for measures equivalent to those laid down in Council Directive 2003", 48, pp.2004[DOI]