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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
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It is generally observed that Investment funds have emerged as an attractive collective investment vehicle allover the world even though their legal forms and regulatory requirements are quite diverse country by country. Most countries, with a view to facilitating the use of the investment funds by investors, have also structured their tax regimes toward eliminating economic double taxation, while maintaining tax neutrality between direct portfolio investment and indirect investment through investment funds.
However, such measures are mainly targeted at domestic investments through local investment funds. As a consequence, a number of problems including international double taxation and economic distortions as a result of lack of tax neutrality among investment funds are frequently found when it comes to international investment through domestic or foreign investment funds. This paper analysed such problems under the categories of 'withholding taxes', 'foreign tax credit system', 'conversion of income character', 'tax deferral' and 'imputation credits'. Also, an analytical review on the issue of applicability of the tax treaty benefits to investment funds was covered in this paper.
Having reviewed current tax regimes and significant pitfalls of current tax policy of Korea on investment funds, this paper suggested that the Korean tax policy with regard to domestic and foreign investment funds be overhauled in the direction of eliminating international double taxation and providing more certainty to foreign investors with regard to taxing investment funds and foreign portfolio investors. Moreover, this paper proposed that Passive Foreign Investment Fund rules be introduced to counteract resident taxpayers' efforts to evade legitimate tax burdens by using 'offshore funds or foreign funds' as intermediaries.
Finally, this paper, having introduced the recent OECD project on Harmful Tax Practices, stressed the importance of multinational co-operation to cope with the international tax evasion using offshore funds in some tax haven jurisdictions.
However, such measures are mainly targeted at domestic investments through local investment funds. As a consequence, a number of problems including international double taxation and economic distortions as a result of lack of tax neutrality among investment funds are frequently found when it comes to international investment through domestic or foreign investment funds. This paper analysed such problems under the categories of 'withholding taxes', 'foreign tax credit system', 'conversion of income character', 'tax deferral' and 'imputation credits'. Also, an analytical review on the issue of applicability of the tax treaty benefits to investment funds was covered in this paper.
Having reviewed current tax regimes and significant pitfalls of current tax policy of Korea on investment funds, this paper suggested that the Korean tax policy with regard to domestic and foreign investment funds be overhauled in the direction of eliminating international double taxation and providing more certainty to foreign investors with regard to taxing investment funds and foreign portfolio investors. Moreover, this paper proposed that Passive Foreign Investment Fund rules be introduced to counteract resident taxpayers' efforts to evade legitimate tax burdens by using 'offshore funds or foreign funds' as intermediaries.
Finally, this paper, having introduced the recent OECD project on Harmful Tax Practices, stressed the importance of multinational co-operation to cope with the international tax evasion using offshore funds in some tax haven jurisdictions.
#투자펀드
#이중과세
#조세중립성
#원천징수
#외국납부세액공제
#소득의 성격전환
#배당세액공제
#조세조약
#역외펀드
#수동해외투자펀드제도
#유해조세관행
#investment funds
#double taxation
#tax neutrality
#withholding taxes
#foreign tax credit system
#conversion of income character
#imputation credits
#tax treaty
#offshore fund
#passive foreign investment fund rules
#harmful tax practices
목차
Ⅰ. 투자펀드(Investment Fund)의 意義
Ⅱ. 內國(Domestic)투자펀드에 대한 課稅類型
Ⅲ. 투자펀드를 이용한 國際投資時 발생하는 問題點
Ⅳ. 改善方案
〈參考文獻〉
〈Abstract〉
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