고정사업장 과세의 국제적 동향 및 향후 과제

최정희 한국국제조세협회 2024 조세학술논집 Vol.40 No.1

2010년 OECD 개정 모델조약 제7조 상의 공식접근법(AOA)이 규정된 후 우리나라와 독일은 2013년, 일본은 2014년에 국내법에 수용하는 등, 몇몇 국가들이 이 접근법을 국내법에 수용하였다. 그러나 여전히 이 접근법의 수용을 주저하는 국가들이 많으며, UN 모델조약은 이 접근법의 수용을 거절하였다. 그러므로 공식접근법(AOA)이 추구하였던 통일성의 확보라는 목표에는 아직 달성하지 못한 상태이다. 조세조약의 경우에도 여전히 많은 조약이 2010년 이전의 제7조의 내용을 담고 있다. 공식접근법(AOA) 채택의 가장 큰 성과는 고정사업장 소득 귀속에 대한 접근법을 통일함으로써 명확성과 확실성을 확보한 것이지만, 공식접근법(AOA)이 추구하였던 통일성의 확보라는 목표에는 아직 달성하지 못하였다이전가격지침의 유추적용으로 인하여 본사 소재지국과 고정사업장 소재지국 간의 소득 계산에 있어서 대응조정이 가능하게 되었지만, 또 이전가격지침에서 발생하던 문제가 고정사업장의 소득귀속 문제에도 이전될 수 있다. 또 공식접근법(AOA)은 복잡하고, 가정적 상황을 분석해야 하므로 적용하기 어렵고, 과세 당국과 납세자 모두에게 막대한 행정 부담을 안겨준다. 우리나라의 경우 2013년 OECD의 공식접근법(AOA)을 수용하여 법인세법 시행령 제130조에 국외 본점과 국내 고정사업장 간의 내부거래에 대해 독립기업원칙이 적용되도록 내부거래에 대한 과세기준을 명확하게 하였다. 그러나 아직 입법상의 개선점은 남아 있다. 법인세법 제132조 제2항 제9호의 법령 문구를 정비할 필요가 있으며, 자기자본의 계산 절차 및 방법에 대하여 아직 규정하고 있지 않다. 또한, 고정사업장의 정확한 귀속소득의 결정을 위해서 법령에 규정된 외국법인 고정사업장의 내부거래와 관련된 내부거래 명세서, 경비배분계산서, 정상가격 산출방법 신고서 등에 추가하여 거래내용의 사실관계와 실질을 파악할 수 있는 문서의 제출 규정 정비가 필요하다. 이에 대해서는 일본과 독일의 입법례가 참고될 만하다. In order to apply uniform principles to the attribution of profits to permanent establishments, the OECD published the Attribution of Profits to Permanent Establishments (PE Report) in 2008, followed by a slightly revised version in 2010, which updated Article 7 of the Model Treaty. The approach set out in this report is the Authorized OECD Approach (AOA) to the attribution of profits to permanent establishments. The revised Article 7 of the Model Treaty provides that income attributable to a permanent establishment shall be allocated between the permanent establishment and other entities of the enterprise, taking into account the functions performed, the assets used, and the risks assumed by the enterprise. This section was introduced in the 2010 Revised Report. It stipulates that the income should be what a separate, independent enterprise engaged in the same or similar activities under the same or similar circumstances would have been expected to earn. The AOA is applied according to a two-step approach: in the first step, assets, liabilities, and risks are allocated based on a functional analysis, and then an analysis of the entity’s internal transactions is applied between headquarters and a permanent establishment. In the second step, the income of the permanent establishment is determined based on the analysis in the first step and the independent enterprise principle is applied. Since the formalization of the AOA in Article 7 of the OECD Revised Model Treaty in 2010, several countries have adopted this approach in their domestic laws, including Korea and Germany in 2013 and Japan in 2014. However, there are still many countries that are hesitant to adopt this approach, and the UN Model Convention has rejected this approach. Thus, the goal of uniformity that the AOA sought to achieve has not yet been achieved. In the case of tax treaties, many treaties still contain the pre-2010 version of Article 7. While the most significant achievement of the adoption of the AOA has been to provide clarity and certainty by unifying the approach to the attribution of income to a permanent establishment, the goal of uniformity has not yet been achieved. While the analogical application of the Transfer Pricing Directive allows for corresponding adjustments in the calculation of income between the country of a headquarter and the country of its permanent establishment, the problems that arise in the Transfer Pricing Directive may also be transferred to the attribution of income to the permanent establishment. Moreover, the official approach (AOA) is complex, difficult to apply due to the need to analyze hypothetical situations, and imposes a huge administrative burden on both tax authorities and taxpayers. In 2013, Korea adopted the OECD’s AOA in 2010 and clarified the tax basis for internal transactions in Article 130 of the Enforcement Decree of the Corporate Tax Act to apply the independent enterprise principle to internal transactions between foreign headquarters and domestic permanent establishments. However, legislative improvements are still needed. The statutory wording of Article 132, Paragraph 2, Item 9 of the Corporate Income Tax Act needs to be revised, and the procedures and methods for calculating equity are not yet prescribed. In addition, in order to determine the correct amount of income attributable to a permanent establishment, it is necessary to revise the rules for submitting documents that can identify the facts and substance of the transaction in addition to the internal transaction statement, expense allocation statement, and arm’s length price calculation method declaration related to internal transactions of a foreign corporation’s permanent establishment prescribed by the statute. In this regard, legislative examples from Japan and Germany can serve as a reference.

High Performance Sb2S3/Carbon Composite With Tailored Artificial Interface as an Anode Material for Sodium Ion Batteries

최정희,하청완,최해영,신헌철,이상민 대한금속·재료학회 2017 METALS AND MATERIALS International Vol.23 No.6

The electrochemical comparison between Sb2S3 and its composite with carbon (Sb2S3/C) involved by sodium ioncarrier are explained by enhanced kinetics, particularly with respect to improved interfacial conductivity by surfacemodulation by carbon. Sb2S3 and Sb2S3/C are synthesized by a high energy mechanical milling process. Thesuccessful synthesis of these materials is confirmed with X-ray diffraction (XRD), scanning electron microscopy,and transmission electron microscopy (TEM). As an anode material for sodium ion batteries, Sb2S3 exhibits an initialsodiation/desodiation capacity of 1,021/523 mAh g-1whereas the Sb2S3/C composite exhibits a higher reversiblecapacity (642 mAh g-1). Furthermore, the cycle performance and rate capability of the Sb2S3/C composite areestimated to be much better than those of Sb and Sb2S3. Electrochemical impedance spectroscopy analysis showsthat the Sb2S3/C composite exhibited charge transfer resistance and surface film resistance much lower than Sb2S3. X-ray photoelectron spectroscopy analyses of both electrodes demonstrate that NaF layer on Sb2S3/C compositeelectrode leads to the better electrochemical performances. In order to clarify the electrochemical reaction mechanism,ex-situ XRD based on differential capacity plots and ex-situ HR-TEM analyses of the Sb2S3/C compositeelectrode are carried out and its reaction mechanism was established.

미국의 피지배외국법인(CFC)세제에 대한 연구

최정희,양인준 한국국제조세협회 2019 조세학술논집 Vol.35 No.4

The tax regime on a controlled foreign corporation(CFC) is designed to prevent the deferral of taxation on dividend which arises because the CFC decides not to distribute the dividend but to retain it in the CFC. For the CFC regime, the US have coped with the deferral of tax on dividend to U.S. shareholders by the CFCs most actively among countries all over the world. Since the U.S. enacted subpart F in 1962, the US CFC rules had two extensive reforms in 1982 and 2017. Especially, Tax Cuts and Jobs Act(TCJA) in 2017 introduced the territorial tax system and the participation exemption. In addition, it tightened up the definition of a CFC and a US shareholder by expanding the stock attribution rule. It may be evaluated that the US CFC regime is better effective than the OECD BEPS Action 3 final report, "Designing Effective Controlled Foreign Company Rules". The Korean CFC rule was introduced in 1997 and has well handled with the shift of capital to foreign countries which have lower tax rates. Compared to US CFC regime, however, it is necessary to be complemented and clear ambiguity on detailed CFC provisions. Therefore this article drew some implications to Korean CFC rules by analyzing the US CFC rules. First, it appears to be premature that the definition of a CFC(also a shareholder) includes a trust, a partnership, or a permanent establishment. Second, it is necessary to provide specifically the constructive stock attribution rule by referring the US stock attribution rule. Third, for the standard of a substantive control, it is necessary to materialized its scope by referring the US Treasury regulations. Fourth, it appears to be better if any income related to the shipping industry is excluded from types of CFC incomes. Lastly, any loss which derives from a CFC should be deducted from other related corporation gains on a reasonable level. 국내 투자자들이 지배하는 외국법인의 경우 역사적으로 세법상 관점에서 가장 문제가 되는 것은 국내의 투자자들에게 배당해야 할 배당금을 지급하지 않음으로서 과세를 이연하는 것이었고, 이러한 문제에 대하여 가장 빠르게 대처한 것은 미국이었다. 미국은 1962년 미국 투자자들이 지배하는 외국법인(피지배외국법인(controlled foreign corporation; CFC))이 미국의 투자자들에게 이익을 배당하지 않음으로써 일정 소득에 대한 과세이연의 혜택을 누리는 것을 방지하기 위하여 subpart F를 입법하여 피지배외국법인 과세제도를 도입하였다. 그 후로도 전 세계에서 피지배외국법인에 대한 과세제도 개편에 가장 발빠르게 앞서나간 국가 역시 미국이었다. 2015년 OECD가 발표한 국제적 세원잠식과 과세소득이전 방지를 위한 실행계획(BEPS Action Plan) 최종 보고서 Action 3 또한 피지배외국법인을 통한 세원잠식과 과세소득의 이전을 방지하고자 여러 권고사항을 두고 있다. 미국의 피지배외국법인세제는 CFC세제와 관련한 BEPS Action3 최종 보고서의 권고내용보다 제도적으로 더 강화되었다는 평이 있을 정도로, 피지배외국법인세제를 강화하는 방향으로 개정이 되고 있다. 2017년 미국의 세법 개정(Tax Cuts and Jobs Act; TCJA)에서 가장 눈에 띄는 특징이 해외수취배당 과세면제(participation exemption)제도를 도입함과 동시에 피지배외국법인세제를 강화하였다는 것이다. 예를 들어 주식귀속규정을 강화하고, 미국 주주 정의를 확대하였다. 이러한 변화는 피지배외국법인의 요건에 해당하는 사업체 설립을 회피함으로써 CFC세제를 피해가는 것을 어렵게 하였다. 이 논문은 피지배외국법인세제(CFC세제)에서 가장 빠른 속도의 변화를 보인 미국의 CFC세제에 대해서 OECD BEPS Action 3 최종보고서 상의 권고안을 중심으로 하여 그 주요 내용을 검토하고, 우리나라의 피지배외국법인세제에 대한 시사점을 도출하는 것을 목적으로 하고 있다.

첫애인

최정희 문예운동사 2017 수필시대 Vol.12 No.3·4

소상공인의 일터학습과 서비스품질간의 관계에 관한 연구 : 직무만족의 매개효과

최정희,현병환 한국디지털정책학회 2020 디지털융복합연구 Vol.18 No.4

Gap-in-Noise (GIN) 검사를 통한 한국인의 시간적 분석 능력

최정희,김유경,장현숙 한국청각언어재활학회 2013 Audiology and Speech Research Vol.9 No.2

This study aimed at investigating the ability of temporal resolution in Korean adult population using Gaps-in-Noise (GIN) test, and examining the clinical feasibility for the diagnosis of auditory processing disorder. For the GIN test, mean approximated gap detection thresholds (A.th.) and percent correct responses were obtained. The reliability of the GIN was also tested. Subjects were 40 adults (20 males and 20 females) in their 20 years with normal hearing sensitivity. The results of this study are as follows. First, the results of GIN test showed that the mean A.th. were 4.95 (± 1.15) and 5.05 (± 1.18) msec for the right and left ears, respectively and the percent correct scores were 72.08% (± 7.13) and 72.13% (± 7.72) for the right and left ears, respectively. There were no significant differences between ears and genders. Furthermore, it is revealed that GIN is a high reliability test. The inter-list consistency indicated an equivalency between four GIN lists showed no significant difference. These findings in this study are similar to the results of the studies performed to other language population. Results of the study support that temporal resolution abilities measured by GIN may also be clinically feasible for Korean adult population.

운동선수 및 비선수에서 treadmill 속도 및 경사도에 따른 산소섭취량

최정희,김형진,양은경,박윤엽,박재식 대한순환기학회 1995 Korean Circulation Journal Vol.25 No.6

쌀겨 첨가 조청의 품질특성

최정희,안상희,김지영,문유경,박금순 동아시아식생활학회 2015 동아시아식생활학회 학술발표대회논문집 Vol.2015 No.10

저염식 섭취율 증가 및 영양상태 개선 활동

최정희,권숙정,이현주,박계월 한국의료QA학회 2006 가을학술대회 Vol.2005 No.2

2018년 여름철 기상특성

최정희,김수정,이성은,임주연,김동준,김세원 한국기상학회 2018 한국기상학회 학술대회 논문집 Vol.2018 No.10