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In determining the dutiable value of imported goods, the corporate income tax is based on the OECD Guidelines and the Law for Coordination of International Tax Affairs. For customs purposes, the WTO customs valuation agreement and the Korean Customs Law serve as the basis for determining dutiable value.
The duty assessment procedures applied by the customs and tax services differ not only in the dutiable items, but also in the purpose and methods. From the taxpayer's perspective, however, the differing systems cause confusion and burden in having one tax administration determine that the transfer price is too low and another tax administration determine that the price of goods from the same transaction is too high.
With respect to corporate income tax, a system of negotiation and agreement on the dutiable value, the Advance Pricing Agreement, exists where the taxpayer and the tax authorities are in disagreement as to the dutiable value. Although the customs administration did not have such a system of agreement between the taxpayer and the customs service on the dutiable value, the customs authorities have been implementing similar measures, the Advance Customs Value Agreement("ACVA") since last year. Therefore, a system is currently in operation whereby a taxpayer may request an examination of the appropriateness of the customs value in related party transactions.
Whether the ACVA measures will become an active part of the customs administration depends on the extent to which the transfer price determination methods under the OECD Guidelines will be applied.
As a system developed to minimize the burdens of the taxpayer, ACVA should be implemented by recognizing the differences that exist in customs valuation and transfer pricing and by converging customs valuation methods with the transfer pricing methods under the OECD Guidelines in a manner that does not undermine the basic customs principles of the WTO valuation agreement.
The duty assessment procedures applied by the customs and tax services differ not only in the dutiable items, but also in the purpose and methods. From the taxpayer's perspective, however, the differing systems cause confusion and burden in having one tax administration determine that the transfer price is too low and another tax administration determine that the price of goods from the same transaction is too high.
With respect to corporate income tax, a system of negotiation and agreement on the dutiable value, the Advance Pricing Agreement, exists where the taxpayer and the tax authorities are in disagreement as to the dutiable value. Although the customs administration did not have such a system of agreement between the taxpayer and the customs service on the dutiable value, the customs authorities have been implementing similar measures, the Advance Customs Value Agreement("ACVA") since last year. Therefore, a system is currently in operation whereby a taxpayer may request an examination of the appropriateness of the customs value in related party transactions.
Whether the ACVA measures will become an active part of the customs administration depends on the extent to which the transfer price determination methods under the OECD Guidelines will be applied.
As a system developed to minimize the burdens of the taxpayer, ACVA should be implemented by recognizing the differences that exist in customs valuation and transfer pricing and by converging customs valuation methods with the transfer pricing methods under the OECD Guidelines in a manner that does not undermine the basic customs principles of the WTO valuation agreement.
목차
Abstract
Ⅰ. 서론
Ⅱ. 정상가격판단론 적용 가능성
Ⅲ. 정상가격 산출방법별 적용 가능성
Ⅳ. 결론
참고문헌
참고문헌 (7)
참고문헌 신청
1. [학위논문] - 문상태 / 2005 / 다국적기업의 이전가격에 대한 과세평가제도 연구 / 박사 / 성균관대학교 대학원
2. [단행본] - 이용섭 / 2003 / 국제조세 / 세경사
3. [기타자료] - Sherman, Saul L. / 1988 / Customs Valuation-Commentary on the GATT Customs Valuation Code-. ICC
4. [단행본] - Jovanovich,J.M. / 2002 / Customs Valuation and Transfer Pricing: Is It Possible to Harmonize Customs and Tax Rules? / Kluwer International
5. [기타자료] - WT / 1995 / Agreement on Implementation of Article Ⅶ of the General Agreement on Tariffs and Trade
2. [단행본] - 이용섭 / 2003 / 국제조세 / 세경사
3. [기타자료] - Sherman, Saul L. / 1988 / Customs Valuation-Commentary on the GATT Customs Valuation Code-. ICC
4. [단행본] - Jovanovich,J.M. / 2002 / Customs Valuation and Transfer Pricing: Is It Possible to Harmonize Customs and Tax Rules? / Kluwer International
5. [기타자료] - WT / 1995 / Agreement on Implementation of Article Ⅶ of the General Agreement on Tariffs and Trade
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UCI(KEPA) : I410-ECN-0101-2010-326-002832080