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View on the EU list of non-cooperative tax jurisdictions in the international tax area
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국제조세상 조세회피처 지정의 의미

논문 기본 정보

Type
Academic journal
Author
Soo Jean Park (한국조세재정연구원) Lee, Jeongmi (중원대학교)
Journal
International Fiscal Association, Korea JOURNAL OF IFA KOREA Vol.34 No.1 KCI Accredited Journals
Published
2018.2
Pages
37 - 57 (21page)

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View on the EU list of non-cooperative tax jurisdictions in the international tax area
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Abstract· Keywords

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The fact that the EU list included Korea in 17 non-cooperative tax jurisdictions for tax purposes agreed by Member States on December 5, 2017 gives a surprising implication on the international tax system currently focused on OECD rating, because 16 non-cooperative tax jurisdictions on the EU list except Korea were designated as tax havens or were suspected to be tax havens in the past.
Although there is little negative impact on the companies conducting business activities with other countries due to the prompt de-listing action, the process of ex-ante reaction should have been established in the system.
In response to the EU list, the regime of international tax requires to implement collaboration among government departments including foreign affair, economy, industry and tax to deal with the criteria addressed by international organizations. In addition, resources including personnel and materials should be distributed to the government departments in charge of international tax system to respond promptly to the change of international tax environment.
#EU 조세회피처 지정 #블랙리스트 #유해조세제도 #외국인투자 조세지원제도 #조세회피처 #EU list of non-cooperative tax jurisdictions #blacklist #harmful tax practices #foreign investment tax incentive #tax havens

Contents

국문초록
Ⅰ. 서론
Ⅱ. 국제기구와 주요국의 조세회피처 지정사례
Ⅲ. EU의 조세회피처 지정
Ⅳ. 시사점
참고문헌
Abstract

References (26)

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이은미 / 2010 / 조세피난처에 대한 국제적 대응과 조세정보교환협정 / 조세학술논집 26(2):309~346 dbpia 안종석 / 2003 / 국제조세 회피의 행태 및 경제적 효과 분석 google schola 백제흠 / 2005 / 피지배외국법인의 유보소득 과세제도에 관한 연구 : 미국과 일본의 세제와의 비교·분석을 통한 개선방안을 중심으로 google schola 코트라 / 2016 / EU기금을 활용한 유럽시장 진출확대전략 google schola 코트라 / 2017 / 주요국 투자유치인센티브제도 조사 google schola

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