무형자산의 이전가격과세를 위한 정상가격 산출방법 연구

Abstract

For 10 years when the law on the adjustment of international taxation in Korea has been enforced after its enactment, the share of Intangibles in the international transaction has been gradually increased compared to that of Tangibles to the level of equality. Moreover, the proportion of exporting Intangibles by Korea is also increasing, which means that legislation situation has been changed conspicuously. Nevertheless, method to calculate the Arm's Length Price same to that of Tangibles is still applied to Intangibles as if there is no distinct features in Intangibles. This means that our legislation is anachronistic, which may cause the negligence of our right of taxation. Thus, it is necessary that Korea has to promptly arrange independent taxation system in transfer pricing and legislate it, considering the features of Intangibles. Therefore, separately stipulating method to calculate independent Arm's Length Price that corresponds to the features of Intangibles by method to calculate feasible and normal price which should be introduced to our law, this dissertation compares method to calculate rational and normal price that is stipulated in the various laws of advanced countries and suggests that our law stipulate the methods considered to be the most rational ones. Furthermore, it suggests that the best methods most suitable to the transaction situation or premises should be applied instead of stipulating a certain order when applying the method to calculate the above mentioned Arm's Length Price and also suggests that the principle of real taxation should be observed by legislating the principle of the Commensurate with Income Standard and Periodic adjustments.