론스타·한국정부간 투자중재의 과세상 쟁점에 관한 연구－고정사업장 판정을 중심으로－ = A Study of Tax Issues in Investor－State Dispute(LSF－KEB Holdings SCA and others v. Republic of Korea)－Focusing on Taxation of Permanent Establishment－

다국어 초록 (Multilingual Abstract)

Nowadays we are confronting complicated national tax disputes with the significant expansion of international trade. Different tax laws and systems might lead to a higher level of disputes. Arbitration is gaining increasing recognition as a method to deal with international tax disputes. Recent developments in the field of tax treaty have shown an increasingly growing interest for arbitration as international tax disputes resolution procedures. Some countries have started negotiations to include an arbitration clause in its newly negotiated tax treaties. Trends have shifted from mutual agreement procedure to mandatory arbitration in the tax treaty disputes area. Recently Lone Star Funds has requested to the ICSID an arbitration. Lone Star Funds claims that as a result of arbitrary and discriminatory taxation, they have suffered billions of Euros in damages. One of major issue is about a fixed place of business through which the business of an enterprise is wholly or partly carried on. Korean tax authority has determined that Lone Star Funds has a fixed place of business in Korea. It has long been discussed whether a foreign company has a permanent establishment(PE) in many countries. Resolving international tax disputes about PE can often be complex and requires technical skill.

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