조세피난처 과세제도와 그 개선방안에 관한 연구

Abstract

A tax haven is a place where certain taxes are levied at a low rate or not at all. Individuals and/or firms can find it attractive to move themselves to areas with lower tax rates. This creates a situation of tax competition among governments. Different jurisdictions tend to be havens for different types of taxes, and for different categories of companies. Advantages of tax havens not so long ago were not taken into account for business or investment activities. Tax havens became more easily available and accessible in the ever-changing economic environment and modern communication facilities. Even not a very sophisticated investor these days became more familiar with offshore havens services and advantages they offer. As people gain wealth they naturally want to protect it from unnecessary taxation, unwanted creditors, unexpected litigation and extravagant heirs. Offshore Multinational Companies(MNS's) located in offshore havens are an irreplaceable tool for small and medium investors to achieve asset protection and preserve their wealth in a more tax efficient way. An MNS is an entity that cannot trade or be involved in any activity in the country of incorporation, with the exception of payment of government fees, payments for the services of lawyers, and accountants, if necessary. Such companies are exempt from all types of taxes. An offshore tax haven MNS can be involved in activities with another offshore company incorporated in the same jurisdiction. There is no exchange control restriction on such companies. Confidentiality of your activities is guaranteed also, which is one of the main attractions that offshore havens offer.