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초록· 키워드
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EU Savings Tax Directive has effected from July 2005 after somewhat long debates between EU member countries and member and non member countries. This Directive purports to prevent the deficits of the national revenues caused by the capital flights to the other european countries and off-shore countries.
The EU has adopted automatic information exchange system as the main frame to resolve this problem and each member country can select tax withholding of interests from debt instruments in stead of that by 2009 as a transitional measure.
This directive is originally applied within the EU area, but its effect extends to the off shore countries directly or indirectly.
I will analyse and introduce EU Savings Tax Directive at first and then make out some points in this article at the outside EU view as follows:
Firstly, this directive causes global rush of the international capital to the emerging market by the off shore financial centers from the last year and Korean capital market also has been effected by these global capital flows.
Secondly, this directive effectuates as a global standard to establish the international taxation system, especially criteria for the tax haven, protection of privacy and bank secrecy.
Finally, I introduce the tendency of the abandoning tax withheld at source country and global taxation at home country in the area of the interests accruing from debt instruments.
The EU has adopted automatic information exchange system as the main frame to resolve this problem and each member country can select tax withholding of interests from debt instruments in stead of that by 2009 as a transitional measure.
This directive is originally applied within the EU area, but its effect extends to the off shore countries directly or indirectly.
I will analyse and introduce EU Savings Tax Directive at first and then make out some points in this article at the outside EU view as follows:
Firstly, this directive causes global rush of the international capital to the emerging market by the off shore financial centers from the last year and Korean capital market also has been effected by these global capital flows.
Secondly, this directive effectuates as a global standard to establish the international taxation system, especially criteria for the tax haven, protection of privacy and bank secrecy.
Finally, I introduce the tendency of the abandoning tax withheld at source country and global taxation at home country in the area of the interests accruing from debt instruments.
목차
Ⅰ. 서설
Ⅱ. 지침의 제정연혁
Ⅲ. 지침의 내용
Ⅳ. 예금과세지침의 국제적 자본이동에의 영향
Ⅴ. 국제조세제도정립에 미치는 시사점
Ⅵ. 결론
부록 : 관련 1차 자료목록
별표
〈Abstract〉
참고문헌 (10)
참고문헌 신청
[학술지(정기간행물)] - / 2003 / Council Directive 2003/48/EC of June 2003 on taxation of savings income in the form of interest payments.
[학술지(정기간행물)] - / 2001 / Text of the Proposal 400 of 18 July 2001 for a Council Directive to ensure effective taxation of savings income in the form of interest payments within the Community
[학술지(정기간행물)] - / 2006 / For more explanation of the 2001 proposal see the Press Release IP/01/2006 ; while the most frequently asked questions are answered in Memo/01/266
[학술지(정기간행물)] - / 2004 / Council Decision(2004/911/EC) of 2 June 2004 on the signing and conclusion of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding see Official Journal L 385 of 29 December 2004 : 28 ~
[학술지(정기간행물)] - / 2004 / Council Decision(2004/912/EC)of 25 October 2004on the conclusion of the Agreement in the form of an Exchange of Letters between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments see Official Journal L 385 of 29 December 2004 : 50 ~
[학술지(정기간행물)] - / 2001 / Text of the Proposal 400 of 18 July 2001 for a Council Directive to ensure effective taxation of savings income in the form of interest payments within the Community
[학술지(정기간행물)] - / 2006 / For more explanation of the 2001 proposal see the Press Release IP/01/2006 ; while the most frequently asked questions are answered in Memo/01/266
[학술지(정기간행물)] - / 2004 / Council Decision(2004/911/EC) of 2 June 2004 on the signing and conclusion of the Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments and the accompanying Memorandum of Understanding see Official Journal L 385 of 29 December 2004 : 28 ~
[학술지(정기간행물)] - / 2004 / Council Decision(2004/912/EC)of 25 October 2004on the conclusion of the Agreement in the form of an Exchange of Letters between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments see Official Journal L 385 of 29 December 2004 : 50 ~
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UCI(KEPA) : I410-ECN-0101-2009-329-016994075