조세조약상 중재제도의 최근 국제 동향과 그 도입방안

양인준(Yang Injun),최정희(Choi Jeonghe) 한국세법학회 2017 조세법연구 Vol.23 No.3

조세조약상 중재제도는 분쟁 당사국들이 상호합의절차(Mutual Agreement Procedure)를 통해 정해진 기간 동안 결론을 내지 못한 경우 독립적이고 공정한 제 3자가 국가 간 과세권 분쟁을 중재하여 해결을 도모하는 절차로,각 국가 간 과세관할권(jurisdiction)이 동일할 수 없는 국제적 거래에서 특히 문제 해결의 유용한 수단으로 사용되어 왔다.조세조약상의 중재조항은 기존 상호합의절차의 한계를 보완하기 위하여 2008년에 처음으로 OECD 모델조세조약(OECD Model Convention)에 반영된 이후 최근 다자간 협약의 공표 및 주요국의 서명으로 그 논의의 중요성이 커지고 있다.2016년 말 OECD는 BEPS프로젝트를 더 빠르고 효과적으로 시행하기 위하여,다자간 협약(Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS)을 공표하였고,2017년 6월 7일 다자간 협약 서명 당시 우리나라를 포함한 68개국이 서명하였다. 다자간 협약의 주요 내용 중 하나는 강제적 중재제도의 도입이었고,68개국 중 25개국이 강제적 중재제도의 도입을 선택하였다.이에 우리나라는 강제적 중재제도의 도입을 선택하지는 않았지만,향후 도입 가능성에 대비하기 위하여 조세조약상 강제적 중재제도의 도입을 둘러싼 기본적인 논의 상황을 파악하고, 도입을 위한 합리적인 방안을 검토해 둘 필요가 있다.이 논문은 최근 OECD다자간 협약의 강제적 중재제도의 주요 내용과 미국과 일본의 조세조약상의 중재규정의 비교법적 분석을 통하여 강제적 중재제도도입의 규범적 가능성과 합리적 도입방안을 연구하였다.강제적 중재제도 도입에 대한 국제적 동향을 비교분석한 후 시사점과 도입방안을 간단하게 정리하면 다음과 같다. 첫째, 강제적 중재제도 도입은 우리 헌법 관점에서 규범위반 시비를 낳을 가능성은 크지 않다. 둘째, 중재대상 사안에 정상가격 산출방법 사전승인(APA)의 건은 포함시키지 않는 것이 적절하다. 셋째, 중재방식 선정에 있어서는 전통적 중재방식보다는 간이중재방식을 취하는 편이 낫다.넷째,중재판정의 공개 여부에 있어서는 판정 내용은 공개하지 않는 것이 적절하다. 다섯째, 조세조약상 중재제도로 인해 우리 국내법상 구제절차가 배제되어서는 안 된다.마지막으로 전문성을 갖춘 중재인 인력의 풀을 늘리는 것이 현실적으로 시급하다.이 논문에서 도출된 결론 이외에 향후 강제적 중재제도의 도입에 있어서는 현재 체결된 양자조약에 대한 검토,조세조약의 체결 상대국과의 경제교류관계에 대한 검토 등 추가적인 연구가 계속 이루어져,강제적 중재조항 도입 시 국제적 협력을 지속하면서 우리나라의 이익이 최대한 보호될 수 있도록 철저한 준비를 해나가야 할 것이다. In 2016 OECD published Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS(MLI) in order to implement the BEPS projects effectively and promptly. In 2017,68 countries including Korea signed MLI and 25 of 68 countries opted for the adoption of the mandatory arbitration to their tax treaties. A mandatory arbitration clause in tax treaties was introduced to OECD Model Convention in 2008 to complement the mutual agreement procedure. If a case is not resolved in the mutual agreement procedure with in certain period(generally 2years), a party or both parties in the case apply for the arbitration process to its or their Competent Authorities and the Competent Authorities have to submit the case to the third party arbitration panel. After the arbitration panel reviews the case, it should select one of the proposed resolutions offered by the Competent Authorities(in case of the last best offer arbitration), which becomes the mandatory and binding resolution to the parties. The mandatory arbitration process has advantages-it makes a case be resolved promptly, provides taxpayers with certainty for the resolution of the case, and eliminates double taxation. Current trends in BEPS Projects and on each country’s approach take active interests in the introduction of a mandatory arbitration process to tax treaties. One example is Japan which opted for the mandatory arbitration in 2017. In this regard, it is necessary that Korea build up the theoretical and institutional basis for the introduction of the mandatory arbitration. This article describes the main contents of the mandatory arbitration in the MLI, reviews the arbitration procedures in the U.S.-Germany tax treaty, U.S.-Canada tax treaty, Japan-the Netherlands tax treaty and Japan-U.S. tax treaty, and suggests how to adopt rational mandatory arbitration with legalistic(especially for the Constitutional perspective) study. First of all, this article finds that there are no legal controversies in adopting the mandatory arbitration in the perspective of the Tax Autonomy, the right of access to courts in Constitution, and the Principle of No Taxation without Law. In addition, it implements theoretical reviews and draws reasonable methods for introducing the mandatory arbitration focusing on the scope of a case subject to arbitration, the type of arbitration(whether last best offer arbitration or conventional arbitration, otherwise, combined one), the confidentiality and the transparency of the determination of the arbitration panel and the process of trial, the relationship between the arbitration process and other procedures, and the composition of the arbitration panel.

Experiences of Latent Tuberculosis Infection Treatment for the North Korean Refugees

( Beong Ki Kim ),( Hee Jin Kim ),( Ho Jin Kim ),( Jae Hyung Cha ),( Jin Beom Lee ),( Jeonghe Jeon ),( Chi Young Kim ),( Young Kim ),( Je Hyeong Kim ),( Chol Shin ),( Seung Heon Lee ) 대한결핵 및 호흡기학회 2019 Tuberculosis and Respiratory Diseases Vol.82 No.4

Background: Tuberculosis (TB) is increasing in immigrants. We aimed to investigate the current status of latent tuberculosis infection (LTBI) treatment for North Korean Refugees (NKR) compared to South Koreans Contacts (SKC). Methods: TB close contacts in a closed facility of SKC and NKR who underwent LTBI screening in a settlement support center for NKR were analyzed retrospectively. Results: Among tuberculin skin test (TST) ≥10 mm (n=298) reactors, the males accounted for 72.2% in SKC (n=126) and 19.5% in NKR (n=172) (p<0.01). The mean age was higher in South Korea (42.8±9.9 years vs. 35.4±10.0 years, p<0.01). Additionally, the mean TST size was significantly bigger in NKR (17.39±3.9 mm vs. 16.57±4.2 mm, p=0.03). The LTBI treatments were initiated for all screened NKR, and LTBI completion rate was only 68.0%. However, in NKR, LTBI treatment completion rate was significantly increased by shorter 4R regimen (odds ratio [OR], 9.296; 95% confidence interval [CI], 4.159-20.774; p<0.01) and male (OR, 3.447; 95% CI, 1.191-9.974; p=0.02). Conclusion: LTBI treatment compliance must be improved in NKR with a shorter regimen. In addition, a larger study regarding a focus on LTBI with easy access to related data for NKR should be conducted.

Experiences of Latent Tuberculosis Infection Treatment for the North Korean Refugees

Kim, Beong Ki,Kim, Hee Jin,Kim, Ho Jin,Cha, Jae Hyung,Lee, Jin Beom,Jeon, Jeonghe,Kim, Chi Young,Kim, Young,Kim, Je Hyeong,Shin, Chol,Lee, Seung Heon The Korean Academy of Tuberculosis and Respiratory 2019 Tuberculosis and Respiratory Diseases Vol.82 No.4

Background: Tuberculosis (TB) is increasing in immigrants. We aimed to investigate the current status of latent tuberculosis infection (LTBI) treatment for North Korean Refugees (NKR) compared to South Koreans Contacts (SKC). Methods: TB close contacts in a closed facility of SKC and NKR who underwent LTBI screening in a settlement support center for NKR were analyzed retrospectively. Results: Among tuberculin skin test (TST) ${\geq}10mm$ (n=298) reactors, the males accounted for 72.2% in SKC (n=126) and 19.5% in NKR (n=172) (p<0.01). The mean age was higher in South Korea ($42.8{\pm}9.9years$ vs. $35.4{\pm}10.0years$, p<0.01). Additionally, the mean TST size was significantly bigger in NKR ($17.39{\pm}3.9mm$ vs. $16.57{\pm}4.2mm$, p=0.03). The LTBI treatments were initiated for all screened NKR, and LTBI completion rate was only 68.0%. However, in NKR, LTBI treatment completion rate was significantly increased by shorter 4R regimen (odds ratio [OR], 9.296; 95% confidence interval [CI], 4.159-20.774; p<0.01) and male (OR, 3.447; 95% CI, 1.191-9.974; p=0.02). Conclusion: LTBI treatment compliance must be improved in NKR with a shorter regimen. In addition, a larger study regarding a focus on LTBI with easy access to related data for NKR should be conducted.

Stretched Polymer Nanohairs by Nanodrawing

Jeong, H. E.,Lee, S. H.,Kim, P.,Suh, K. Y. American Chemical Society 2006 Nano letters Vol.6 No.7

Catalytic activity of Pd octahedrons/SiO₂ for the direct synthesis of hydrogen peroxide from hydrogen and oxygen

Jeong, H.E.,Kim, S.,Seo, M.g.,Lee, D.W.,Lee, K.Y. Elsevier 2016 Journal of molecular catalysis Chemical Vol.420 No.-

A series of Pd nanooctahedrons, enclosed by {111} Pd facets, were synthesized with different particle sizes (7.5, 9.5, 15, and 18nm) through seed-mediated growth of Pd nanocubes. The Pd nanooctahedrons were impregnated on silica and tested in the direct synthesis of hydrogen peroxide, through which we tried to elucidate the effects of the Pd nanooctahedron size on hydrogen peroxide productivity. The selectivity and productivity of H<SUB>2</SUB>O<SUB>2</SUB> were closely related to the number of corner and edge atoms in the Pd nanooctahedron, because the water-forming side reactions were primarily promoted by those coordinatively unsaturated atoms. The addition of Br<SUP>-</SUP> ions to the reaction medium greatly enhanced the selectivity and productivity of H<SUB>2</SUB>O<SUB>2</SUB> as the Br<SUP>-</SUP> ions deactivated the corner and edge atoms of Pd and suppressed the side reactions. In the presence of Br<SUP>-</SUP> ions, the smallest Pd octahedron (7.5nm in average edge length)-loaded catalyst was the highest in H<SUB>2</SUB>O<SUB>2</SUB> productivity (426mmol H<SUB>2</SUB>O<SUB>2</SUB>g<SUB>Pd</SUB><SUP>-1</SUP>h<SUP>-1</SUP>), which was almost four times higher than that achieved using Pd nanocube catalysts in our previous study.

Overtone Transities for NH by Ab Initio Effective Valence Shell Hamiltonian

Jeonghee Seong,Jong Keun Park,Hosung Sun Korean Chemical Society 1994 Bulletin of the Korean Chemical Society Vol.15 No.8

Political Leadership with Fiscal Discipline : Proposal for Hard Budget Constraints in Korean Local Governments

Jeonghee Lee 한국지방계약학회 2013 지방계약연구 Vol.4 No.2

재정준칙(fiscal rules)이란 재정정책의 모수에 대한 공식화된 제한으로서 총량적 재정지 표에 대하여 구체적인 목표수치를 동반한 재정운용 목표를 법제화한 재정운용제도라고 정의할 수 있으며 균형예산준칙, 채무준칙, 재정적자준칙, 지출준칙, 세입준칙 등의 형태가 있다. 선진 국을 중심으로 근래 재정준칙이 지방정부의 적자편향성의 문제에 대한 주요한 해법으로도 제안 되고 있으며 정부의 재정건전성의 확보가 중요한 정책문제로 대두된 우리나라도 재정준칙의 도 입을 적극적으로 고려해볼 필요가 있다고 판단된다. 본논문은 재정준칙 전반과 지방정부의 재 정활동에 관한 문헌연구를 바탕으로 우리나라 지방정부의 상황에 맞는 재정준칙 설계에 필요한 지식을 제시해보고자 한다. 먼저 재정준칙제도 이해하기 위하여 재정준칙의 개념화 및 유형, 유형별 장단점을 검토한 후 주요 선진국의 지방정부의 재정준칙제도를 검토하여 공통적인 제도 적 구성요소를 도출한다. 이러한 비교를 바탕으로 지방정부에 도입시 고려해야 할 사항들을 검 토한 후 우리나라의 지방정부의 정치 행정적 상황에 맞는 재정준칙 설계시 고려해야 할 사항을 제안해본다.

Influence of pH, Emulsifier Concentration, and Homogenization Condition on the Production of Stable Oil-in-Water Emulsion Droplets Coated with Fish Gelatin

Jeonghee Surh 한국식품과학회 2007 Food Science and Biotechnology Vol.16 No.6

An oil-in-water (O/W) emulsion [20 wt% corn oil, 0.5?6.0 wt% fish gelatin (FG), pH 3.0] was produced by high pressure homogenization, and the influence of pH, protein concentration, and homogenization condition on the formation of FG-stabilized emulsions was assessed by measuring particle size distribution, electrical charge, creaming stability, microstructure, and free FG concentration in the emulsions. Optical microscopy indicated that there were some large droplets (d>10 μm) in all FG-emulsions, nevertheless, the amount of large droplets tended to decrease with increasing FG concentration. More than 90% of FG was present free in the continuous phase of the emulsions. To facilitate droplet disruption and prevent droplet coalescence within the homogenizer, homogenization time was adjusted in O/W emulsions stabilized by 2.0 or 4.0 wt% FG. However, the increase in the number of pass rather promoted droplet coalescence. This study has shown that the FG may have some limited use as a protein emulsifier in O/W emulsions.

Regional Difference in Fatty Acid Content of Korean Shellfish

Jeonghee Surh,Hae-Jeung Lee,Hoonjeong Kwon 한국식품과학회 2009 Food Science and Biotechnology Vol.18 No.2

Regional variation in the fatty acid content of shellfish was investigated on 5 species of Korean shellfish including murex shell, ark shell, jack-knife clam, orient hard clam, and little neck clam that were originated from 2 geographically different regions in Korea (Region 1: South coast, 34-35°N, 127-129°E; Region 2: West coast, 36-38°N, 126-127°E). Significant regional difference in total fatty acids content was observed in murex shell and little neck clam (p<0.01), but not in the other species of shellfish. The contents of saturated fatty acids, monounsaturated fatty acids, and polyunsaturated fatty acids including n-3 and n-6 fatty acids were appreciably higher in murex shell from Region 2 and in little neck clam from Region 1 than the shellfish originated from their counterpart areas (p<0.05). Nevertheless, relative percentages of the fatty acids remained constant within same species regardless of geographic regions or species. Considering the facts of that the fish/shellfish are unique sources of n-3 fatty acids and a little neck clam is the most-consumed shellfish in Korea, n-3 fatty acids intake might vary with the habitat of the shellfish that Koreans consume.

Antioxidant and Anti-inflammatory Activities of Butanol Extract of Melaleuca leucadendron L.

Jeonghee Surh,Jung-Mi Yun 한국식품영양과학회 2012 Preventive Nutrition and Food Science Vol.17 No.1

Melaleuca leucadendron L. has been used as a tranquilizing, sedating, evil-dispelling and pain-relieving agent. We examined the effects of M. leucadendron L. extracts on oxidative stress and inflammation. M. leucadendron L. was extracted with methanol (MeOH) and then fractionated with chloroform (CHCl3) and butanol (BuOH). Antioxidant activity of the MeOH extract and BuOH fraction were higher than that of both α-tocopherol and butyrated hydroxytoluene (BHT). Total phenol content in the extracts of M. leucadendron L., especially the BuOH fraction, well correlated with the antioxidant activity. The anti-inflammatory activity of BuOH extracts were investigated by lipopolysaccharide (LPS)-induced nitric oxide (NO) and prostaglandin E2 (PGE2) production, and cyclooxygenase-2 (COX-2) expression in RAW 264.7 macrophages. The BuOH fraction significantly inhibited LPS-induced NO and PGE2 production. Furthermore, BuOH extract of M. leucadendron L. inhibited the expression of COX-2 and iNOS protein without an appreciable cytotoxic effect on RAW264.7 cells. The extract of M. leucadendron L. also suppressed the phosphorylation of inhibitor κBα (IκBα) and its degradation associated with nuclear factor-κB (NF-κB) activation. Furthermore, BuOH fraction inhibited LPS-induced NF-κB transcriptional activity in a dose-dependent manner. These results suggested that M. leucadendron L. could be useful as a natural antioxidant and anti-inflammatory resource.