비거주자,외국법인의 배당소득에 대한 과세 = Taxation of Dividend Income Derived by Non-Residents and Foreign Corporations

다국어 초록 (Multilingual Abstract)

This paper analyzes tax rules for dividend income derived by non-residents and foreign corporations, and clarifies that the OECD Model Tax Treaty, followed by most real world treaties, presupposes the classical system of economic double taxation of dividend income. After a brief introductory Part I, Part II summarizes Korean domestic law of taxing dividend income derived by non-residents and foreign corporations, focusing on the scope or meaning of dividend income and the source rule. Part III reviews tax treaties, focusing on the comparable issues in treaty interpretation. Part IV, the main subject of this paper, addresses the correlation between domestic law and tax treaties for taxing dividend income. It presents the thesis that treaty drafters may not mechanically follow the classical system-based dividend clause of the OECD Model Tax Treaty and a real world bilateral treaty must reflect the domestic law for dividend taxation. This can be well demonstrated by the past experience of EU countries that adopted languages vastly different from the OECD Model when they had imputation system or another form of relief from economic double taxation. Current European treaty practices, however, tend to return to the OECD Model in an aftermath of the ECJ decision that the imputation system is against EU law of non-discrimination to the extent it discriminatingly denies the relief to non-residents.

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