460 0

통상규범과 국내세법의 조율방안- WTO 규범과 FTA를 중심으로 -

Title
통상규범과 국내세법의 조율방안- WTO 규범과 FTA를 중심으로 -
Other Titles
The Coordination of Trade Rules and Domestic Tax Law
Author
오윤
Keywords
통상규범; 국내세법; 보조금; 내국민대우; Trade Rules; Domestic Tax Law; Subsidy; National Treatment
Issue Date
2013-08
Publisher
한국국제조세협회 / International Fiscal Association, Korea
Citation
조세학술논집 / JOURNAL OF IFA KOREA, Aug 2013, 29(2), P.239-273
Abstract
In the study authors analysis the Extraterritorial Income Rule and seek implications about the Korean Tax Law. Because the Extraterritorial Income Rule in US was offered a good example that the Domestic Tax Law is infringed WTO rules. Consequently, the Foreign Source Income of an export company and an advantage of the Added-value Tax on the Domestic Tax Law are aided an export industry how not to infringe the WTO rules. On the one hand the FTA, enter into a bond with US, etc., extands an applicable object of the National Treatment on the WTO rules, through the service industry and the investment. From the point of view of offering an opportunity, supply of service of the service industry to the other country, the educational expenses and the deduction for medical expenses on the current Income Tax need to reformed. In addition, in terms of an investment, there is a compensation with expropriation of the Confiscatory Taxation, it is the potential for that to judge an illegality of the taxation violating the National Treatment on the WTO rules. These judgments could be made not only the domestic court but also the international arbitration.
URI
http://www.dbpia.co.kr/Article/NODE02244814http://hdl.handle.net/20.500.11754/53988
ISSN
1598-477X
Appears in Collections:
SCHOOL OF LAW[S](법학전문대학원) > ETC
Files in This Item:
There are no files associated with this item.
Export
RIS (EndNote)
XLS (Excel)
XML


qrcode

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.

BROWSE