명목원금계약 관련 소득에 대한 과세
Taxation of Notional Principal Contract
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Abstract
In the future, Korea will introduce regulations concerning a derivative taxation. A Notional Principal Contract ("NPC"), including various swap agreements, is one of essential parts of derivatives. It is hard to find any researches regarding NPCs in Korea. On the other hand, the Internal Revenue Code ("IRC") and Treasury Regulation ("TR") of U.S.A help us understand the system and the logic of NPC taxation. Particularly, in regard to nonperiodic payment in NPC, the Level Payment Method for matching cost to revenue and Bifurcation for finding loan elements in swap agreements are paid attention to. They need to be reviewed in depth. Furthermore, regulations for contingent nonperiodic payments arising in CDS, TRS, CLN etc, above IRC and TR are worth being discussed in Korea.
참고문헌 (22)
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