지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Based on recent court cases in Korea and India (Bloomberg case in Korea, Whirlpool case and Morgan Stanley case in India) concerning permanent establishment (“PE” hereafter) taxation, this study provides policy suggestions in view of international taxation on foreign corporations.
First, in Bloomberg case, certain equipments of a subsidiary of foreign corporation, which rarely falls on PE taxation, were judged not to perform “essential and important” business activities and, as a result, tax authorities’ interpretation to consititue such equipments with therein business activities as a PE was judged to be illegal. This judgement shows that the “conservative” interpretition of PE is supported by the court.
Next, in Whirlpool cases, even a branch of foreign corporation, which is deemed to be a PE in most tax treatries, was judged not to meet the requirements of PE if therein business activities are remarkably limited. This judgement shows the “strict” tendency in PE application.
Finally, in Morgan Stanley case, a related enterprise of foreign corporation, which hardly falls on PE taxation, was judged not to constitute a PE even when therein business activities are quite brisk with other foreign related enterprises, and rigorous condition of its own business activities was required to become a PE. This judgement shows the court’s “reserved” attitude toward taxation tendency to enlarge the range of PE.
Summing up these cases, in spite of the tax authorities’ positive taxation tendency based on PE in many countries, it was proved to be current international trend that their courts keep up the conservative, strict and reserved interpretaion of PE requirements.
First, in Bloomberg case, certain equipments of a subsidiary of foreign corporation, which rarely falls on PE taxation, were judged not to perform “essential and important” business activities and, as a result, tax authorities’ interpretation to consititue such equipments with therein business activities as a PE was judged to be illegal. This judgement shows that the “conservative” interpretition of PE is supported by the court.
Next, in Whirlpool cases, even a branch of foreign corporation, which is deemed to be a PE in most tax treatries, was judged not to meet the requirements of PE if therein business activities are remarkably limited. This judgement shows the “strict” tendency in PE application.
Finally, in Morgan Stanley case, a related enterprise of foreign corporation, which hardly falls on PE taxation, was judged not to constitute a PE even when therein business activities are quite brisk with other foreign related enterprises, and rigorous condition of its own business activities was required to become a PE. This judgement shows the court’s “reserved” attitude toward taxation tendency to enlarge the range of PE.
Summing up these cases, in spite of the tax authorities’ positive taxation tendency based on PE in many countries, it was proved to be current international trend that their courts keep up the conservative, strict and reserved interpretaion of PE requirements.
목차
Ⅰ. 서론
Ⅱ. 고정사업장 관련 조세조약 규정의 분석
Ⅲ. 고정사업장 관련 국내외 사례의 분석
Ⅳ. 결론
〈참고문헌〉
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2013-329-000382540