피지배외국회사 과세제도의 합산방식에 대한 고찰

Abstract

The purpose of this study is to examine the issues relating to determining the type of income attributable in Korean controlled foreign company(CFC) taxation in the view of harmony between fighting tax evasion and respecting normal business activities and so to suggest the reasonable way to improve Korean CFC taxation. As a result of this study, I propose alternatives in respect of those issues that are low taxation test, the business establishment test and the effective business management test, the passive business test and the conditional active business test as follows. First, low taxation test needs to be amended from 15% to 18% because current criteria is very loosely set in comparison with other countries. Second, the phrase 'main business' should be added in the business establishment test and also a type of the business establishment should be complemented considering the permanent establishment standard in income tax act and corporate tax act. Besides, we need to supplement the effective business management test by demanding the existence of a full-time executive and the exercise of his authority in CFC. Third, when CFC's revenues are mainly composed of income from the transfer of intellectual property(IP), the income from the transfer of IP developed in CFC needs to be deducted in calculating passive income amounts. And the phrase 'investment trust or fund' should be deleted in the passive business test. Finally, in the conditional active business test the phrase 'real estate business and leasing service' should be excluded. Also, we need to review all type of service businesses in the conditional active business test and to consider whether a service is provided in the territory in which CFC is located. Besides, it is necessary to improve the way of calculating attributable income amounts in order to relax 'all but nothing' effects. And, we need to introduce the new rule against evasion from 'related persons rule' by intervening a third party in transactions.