국내 연금기금의 해외부동산 대체투자에 따른 세무위험 관리 방안

Abstract

[Purpose]The purpose of this study is to explore the management plan of tax risk according to overseas real estate alternative investment by the domestic pension fund. This study attempted to examine the tax issues arising from the pension fund’s overseas real estate alternative investment and to find various countermeasures to minimize the global tax risk arising from changes in the international tax environment. [Methodology]The purpose of this study was to examine the investment environment as well as various structures of foreign alternative investment, the necessity of tax risk management for rapid changes in the global tax environment such as the United States, and various efforts to improve the Pension Service to reduce tax risk. [Findings]In order to minimize the tax risk that can be controlled in advance when investing in alternative foreign real estate, tax risk management should be carried out through tax advice as well as consulting by external experts. In addition, the domestic pension fund should prepare various devices to reduce taxes from overseas investment. [Implications]This study suggested a plan to actively manage tax risk in consideration of the characteristics of overseas real estate alternative investment. Through this point, it was intended to provide implications for the countermeasures against tax risk caused by the pension fund’s overseas real estate alternative investment. This study is significant in that it examined the importance of tax risk from overseas real estate alternative investment to the domestic pension fund and tax authorities.