국제조세회피 행위에 대한 조세법적 검토

Abstract

Recently with the unification of international trade market and fueling of opening of our finance market, the taxation avoidance is increasing rapidly using the gap between the tax law system of each country and tax agreement. The types can be classified into treaty shopping, transfer pricing taxation and loaning that excessively greater than the capital. The basis for taxation response for tax avoidance is on the principal of material taxation. Although in case the 3rd party in involved in the international trade relations, the ultimate beneficial owner becomes the tax obligator to apply the taxation. This material taxation principle is realized on the frame law on national taxes and the law for the coordination of international tax affairs. The treaty shopping is a avoidance of taxation by involving the paper company in the 3rd country using the blind spot of the taxation treaties between Korea and other countries. The Cayman Islands and Bermuda regions are commonly used. As a counter plan for this, consider the paper company as one conduit company and impose the tax to the real supremacy. The transfer pricing taxation is a method of tax avoidance that transfers the income by appropriating the price higher or lower than the regular price in trade with a special participator in abroad. For this, when there are no special relations, there is a method of imposing the tax based on the trading price between the company. Also, the method which report the price in advance called APA (advanced pricing agreement) is being used. There is a no inclusion of deficit for the interest considered as a dividend, so called thin capitalization. This is a method for tax avoidance that pays excess interest price after loaning the capital by excessively large scale loaning than the capital rather than receiving share investment from the investors. For this, the interest payment for more than 3 folds (6 folds in financial sector) of the original capital is considered as the share to impose tax. Due to the increase of interdependence of international economy and complication of trade and invest trade, the environment surrounding the problem of international tax avoidance is becoming radical and complicated day by day. Therefore, the study on this matter should be a consideration for all of us whether it is the taxation law or economic administration law.