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
In recent years, Korea has been working closely with its counterparts in other jurisdictions to enhance cooperation in the cross-border exchange of information (“EOI”) for tax purposes. In this regard, Korea has implemented, and continues to enter into, bilateral and multilateral legal instruments that are generally consistent with international standards. Bilateral agreements that allow for EOI have been signed with 90 countries to date, and a multilateral treaty has recently come into effect. In addition, Korea has recently simplified the ratification process for implementing EOI-related provisions within its domestic legal instruments. Given the benefits of such EOI mechanisms in combating offshore tax evasion, Korea has proposed that it will increase its efforts to exchange tax-related information with those jurisdictions that do not have any legal instruments in place with Korea.
Under the domestic law, information for tax impositions appeals and tax-related criminal prosecutions as well as any other tax information accepted under international practices may be exchanged with partner jurisdictions; provided, however, the exchange of such information should not conflict with other domestic laws. Furthermore, the domestic laws allow for the exchange of financial information from financial institutions. The financial institutions are not granted rights to reject any such request for information regarding financial transations from the competent authorities, which is in line with the international standard that bank secrecy does not form the basis for rejecting requests for the exchange of information. Furthermore, financial institutions that supply financial information to the tax authorities are not required to provide notification of this fact to its account holder prior to supplying this information. Rather, the account holders are notified after the fact, within 10 days after the information has been handed over the tax authorities. Despite this rather wide-ranging ability to collect and exchange information, the tax authorities are required to strictly adhere to confidentiality measures aimed at preventing leakage of taxpayer information.
Under the domestic law, information for tax impositions appeals and tax-related criminal prosecutions as well as any other tax information accepted under international practices may be exchanged with partner jurisdictions; provided, however, the exchange of such information should not conflict with other domestic laws. Furthermore, the domestic laws allow for the exchange of financial information from financial institutions. The financial institutions are not granted rights to reject any such request for information regarding financial transations from the competent authorities, which is in line with the international standard that bank secrecy does not form the basis for rejecting requests for the exchange of information. Furthermore, financial institutions that supply financial information to the tax authorities are not required to provide notification of this fact to its account holder prior to supplying this information. Rather, the account holders are notified after the fact, within 10 days after the information has been handed over the tax authorities. Despite this rather wide-ranging ability to collect and exchange information, the tax authorities are required to strictly adhere to confidentiality measures aimed at preventing leakage of taxpayer information.
목차
Preface and Conclusion
Ⅰ. Sources
Ⅱ. Extent and forms of exchange of information
Ⅲ. Limits
〈Reference〉
〈Abstract〉
참고문헌 (2)
참고문헌 신청
이 논문의 저자 정보
이 논문과 함께 이용한 논문
Quentin Skinner’s Peculiar Positivism : Speech Act Theory as a Lakatosian Research Programme
Benjamin C. Thompson
정치사상연구
2014
.11
이귀(李貴)의 제도개혁론과 사공(事功)의 문제
박홍규
,
박설수
정치사상연구
2014
.11
탈중화(脫中華) 민족형성 사례 연구 : 대만민족 형성의 정당성, 경로 및 한계
박병석
정치사상연구
2014
.11
이승만의 초기 사상에 나타난 서구중심주의
정승현
,
강정인
정치사상연구
2014
.11
롤스의 계약론과 그 비판적 담론 : 원초적 입장을 중심으로
이종은
정치사상연구
2014
.11
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2015-320-001371486