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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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초록· 키워드
오류제보하기
According to the recent change in the Korean Corporation Tax Law ("CTL") that became effective from the fiscal year starting on or after January 1, 2006, a foreign company that has a place of effective management in Korea shall be classified as a Korean resident company for Korean tax purposes, even though the foreign company's headquarter or its principal office is located outside of Korea.
Since there has not been any official interpretation as to a place of effective management released from Korean tax authorities so far, the OECD Commentary can be a guideline for interpretation of a place of effective management. When we follow the OECD Commentary and the TAG's proposals, generally the place of effective management is the place where key management and commercial decisions that are necessary for the conduct of the entity's business are in substance made.
A Korean resident company is liable to pay taxes for its worldwide income under Articles 2 and 3 of the CTL. Whether Article 617 of the Commercial Code will apply to the new Korean resident company may be at issue. Under Article 617 of the Commercial Code of Korea, a foreign company which either (i) has its principal office in the Republic of Korea or (ii) the main object of which is to carry on business in the Republic of Korea shall be regarded as a domestic company and shall be subject to and governed by the same provisions as a company formed in the Republic of Korea even though it is formed in a foreign country. Most of cases that are deemed as a Korean resident company under the revised CTL also will meet conditions for application of the said Article. Notwithstanding the change of the CTL, the Korean resident company would most likely be treated as a non-resident of Korea under the current provisions of the Foreign Exchange Transaction Law.
Since there has not been any official interpretation as to a place of effective management released from Korean tax authorities so far, the OECD Commentary can be a guideline for interpretation of a place of effective management. When we follow the OECD Commentary and the TAG's proposals, generally the place of effective management is the place where key management and commercial decisions that are necessary for the conduct of the entity's business are in substance made.
A Korean resident company is liable to pay taxes for its worldwide income under Articles 2 and 3 of the CTL. Whether Article 617 of the Commercial Code will apply to the new Korean resident company may be at issue. Under Article 617 of the Commercial Code of Korea, a foreign company which either (i) has its principal office in the Republic of Korea or (ii) the main object of which is to carry on business in the Republic of Korea shall be regarded as a domestic company and shall be subject to and governed by the same provisions as a company formed in the Republic of Korea even though it is formed in a foreign country. Most of cases that are deemed as a Korean resident company under the revised CTL also will meet conditions for application of the said Article. Notwithstanding the change of the CTL, the Korean resident company would most likely be treated as a non-resident of Korea under the current provisions of the Foreign Exchange Transaction Law.
목차
Ⅰ. 머리말
Ⅱ. 법인세법상 실질적 관리장소의 개념
Ⅲ. 세법상의 영향
Ⅳ. 상법상 외국법인에 대한 영향
Ⅴ. 외국환거래법상 영향
Ⅵ. 실질적 관리장소를 둔 경우 해결방안
Ⅶ. 맺는말
참고문헌
〈Abstract〉
참고문헌 (8)
참고문헌 신청
1. [학술지(정기간행물)] - 손주찬 / 1978 / 국제기업과 국내회사법상의 문제
2. [학술지(정기간행물)] - 손성규 / 1983 / “한국 상법상 외국회사의 지위에 관한 고찰” 전남대학교 사회과학연구소
3. [학술지(정기간행물)] - 재경부 / 2005년8.26 / 2005년 세제개편안
4. [학술지(정기간행물)] - OECD / 2003 / Model Tax Convention On Income and On Capital
5. [학술지(정기간행물)] - Technical Advisory Group of OECD / 2003 / PLACE OF EFFECTIVE MANAGEMENT CONCEPT: SUGGESTIONS FOR CHANGES TO THE OECD MODEL TAX CONVENTION
2. [학술지(정기간행물)] - 손성규 / 1983 / “한국 상법상 외국회사의 지위에 관한 고찰” 전남대학교 사회과학연구소
3. [학술지(정기간행물)] - 재경부 / 2005년8.26 / 2005년 세제개편안
4. [학술지(정기간행물)] - OECD / 2003 / Model Tax Convention On Income and On Capital
5. [학술지(정기간행물)] - Technical Advisory Group of OECD / 2003 / PLACE OF EFFECTIVE MANAGEMENT CONCEPT: SUGGESTIONS FOR CHANGES TO THE OECD MODEL TAX CONVENTION
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UCI(KEPA) : I410-ECN-0101-2009-366-015909768