不當行爲計算否認制度의 問題點과 改善方案에 관한 硏究

Abstract

영문초록 수록|This thesis generalizes 'Provisions for the Calculation Denial of the Unfair Practice' stipulated by Section 20 under the Corporation Tax Law, and focuses on 'the Taxation for a Transfer Price', the international institution for the Calculation Denial of the Unfair Practice. Controversial moots and remedies are presented here, and they are derived from a series of advices by experts from C.P.A., Tax Bureau, and the Finance Ministry etc., and made by the study of treatises, tax laws and the other documents on the Taxation for Transfer Price which prevents the special persons concerned from tax evasins in the recent incresing international transactions and overseas ventuers by our enterprises. Here are summaries of this thesis Capter 1 : The purpose of this essay Capter 2 : Of the current institution for the Calculation Denial of the Unfair Practice. - the notion, theoretical bases, and the process of changes. - the conditions of taxation, the extent of the special persons concerned, and the patterns of transactions to deduct taxes unfairly. Capter 3 : Of the Taxation for Transfer Price. - the notion, the necessity of regulation, theoretical background, and the background of introduction in our country. - the comparision of developed countries' the taxation for Transfer Price(America, Japan, and West Germany). Capter 4 : Of the present Conditions of the Taxation for Transfer Price - the pattern and extent of the special persons concerned in foreign countries. - the dealing with the object of application. - the method of calculation for the independent company price. Capter 5 : Controversial moots and remedies of the Taxation for Transfer Price. Capter 6 : Summaries and arrangements of the conclusion. Controversial Moots and Remedies As the institution of the Calculation Denial of the Unfair Practice tightens the criterion for taxation regardless of the legal effect in the commercial transactions, there is a reasion to change in the direction of interpretation of it by taxtion authorities. That is, the institution lacks defition and clearness. 1. The problem of the special persons concerned is comprehensively defined on Sub-section 1 of Section 46 under the Corporation Tax Law, but in terms of the taxation in the international transactions, it is possible to judge only by a formal standard, the stock-ownership-rate. - not only a formal standard but also the substantial dominating relationship should be defined. 2. The responsibilities of taxpayers and taxation authorities should be clear to prevent frictions by sublating the arbitrary interpretation of taxation authorities. 3. Improvement of the insufficient method of obtaining meterials should tighten the duty of submitting meterials. 4. The insufficiency of the protective method caused by diffriences between the domestic tax law and Taxation Treaty - the method to protect advantages from double taxation should be clear through the establishment of enforcement laws for Taxation Treaty.