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논문 기본 정보

자료유형
학술저널
저자정보
오준석 (숙명여자대학교)
저널정보
한국국제조세협회 조세학술논집 租稅學術論集 第27輯 第1號
발행연도
2011.2
수록면
123 - 158 (36page)

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초록· 키워드

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FDI takes place, different from export, with a complex movements of factors of production not to mention of capital. intellectual properties and technology transfers. This complexity of transfer in FDI means complexity of uncertain international legal and tax exposures. In spite of the facts, Korean companies make decisions of foreign investment with little information and study, which results in business disasters in foreign countries with no negotiation power at all.
This study is made with the help of kotra, providing information and meeting arrangement with executives participated in FDI decision makings. First, literature survey was done for the purpose of setting definition of foreign direct investment(FDI). Next, interview and presentation took place with executives to collect cases of foreign investment. And for the final, samples were selected in the field of construction companies with outbound FDI cases or FDI plan into Vietnam. Empirical studies with circulating questionaires were designed to find out what determinants were considered before foreign investment decision and which types of FDI were prepared.
According to empirical result, In case of outbound FDI in Vietnam, level of wages and legal factors were considered seriously, while industry infrastructures and investment promotion policies of local governments meant little in their outbound FDI decisions. Once they made a decision of outbound FDI, executives preferred sole investment to joint ventures in order to internalize business secret or to keep controllability of the operation in foreign countries. As to factors of FDI, level of technology, marketing skill, and business experience in overseas affect significantly to select types of FDI.
In conclusion, I tried to stress the importance of international legal risk exposure when Korean companies make outbound FDI decision making in advance.

목차

Ⅰ. 서론
Ⅱ. 해외직접투자에 대한 선행연구
Ⅲ. 우리나라 기업의 해외진출사례분석
Ⅳ. 대 베트남 투자기업을 중심으로 한 실증분석
Ⅴ. 결론 : 국제법률위험관리의 필요
〈참고문헌〉
〈Abstract〉

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