콘텐츠 바로가기
로그인
컨텐츠

Category Open

Resources

tutorial

Collection of research papers and materials on development issues

home

Resources
Economy Financial Policy

Print

조세조약 남용에 대한 대응방안 연구(A study on anti-treaty abuse measures)

Related Document
Frame of Image
  • 조세조약 남용에 대한 대응방안 연구(A study on anti-treaty abuse measures)
  • 안종석; 홍범교
  • 한국조세연구원


link
Title 조세조약 남용에 대한 대응방안 연구(A study on anti-treaty abuse measures)
Similar Titles
Material Type Reports
Author(Korean)

안종석; 홍범교

Publisher

서울:한국조세연구원

Date 2006-12
Series Title; No 연구보고서 / 06-11
ISBN 978-89-8191-343-9
Pages 214
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Financial Policy
Holding 한국조세연구원

Abstract

This study reviews the characteristics of treaty abuse and analyses its economic impacts. Then it provides policy suggestions to prevent treaty abuse. The Korean tax authority did not pay much attention to treaty abuse before 1999. Since the IMF crisis, foreign capital flow into Korea has increased greatly for the restructuring of financial sectors and industrial sectors. After the crisis is over, those foreign capital has reaped a great amount of profits. But those big profits were repatriated without paying any taxes to the Korean government, because they took advantage of tax treaties. That aroused social attention to treaty abuse and it became one of the big economic issues in international taxation in Korea. This study is composed of two parts. First, we have analysed the impacts of treaty abuse as well as policy impacts to prevent it. (The rest is omitted.)