공식배분법을 활용한 관세평가 제4방법 적용의 개선방안

다국어 초록 (Multilingual Abstract)

The 4<SUP>th</SUP> customs valuation method is much more applied for the related transaction of multinational enterprises than other customs method. This method usually results into a big amount of duty imposition. because of the present calculation method of the ratio of the same class or kind for the usual general expenses and profit that is a main component of the 4<SUP>th</SUP> method.
This study mainly tries to suggest a new method which reform this application method of a ratio of the same class or kind with the Global Formulary Apportionment. The GFA is main discussed in the area of internal revenue tax and applied in some countries, however, can be applied for the customs valuation either. The WTO customs valuation agreement is based on the Arm’s Length Principle and the GFA is based on the Unitary Taxation Principle for the MNE’s transactions.
Therefore, we need to check how the GFA can harmonize with the WTO valuation agreement and the current Korea Customs Law. This study shows how an usual general expenses and profit of the 4<SUP>th</SUP> customs valuation method can be obtained and how the GFA can be harmonized with a current legal frame of the customs valuation. This reform with the GFA will give a predictability on the duty amount to a dutypayer and reduce the time and efforts of customs authority for examination of MNE transfer prices. This also can be a good measure for the MNE’s tax and duties evasion.
In this regard, this study introduces a new perspective on the application of the WTO customs valuation agreement.

참고문헌 (Reference)

1 김기인, "한국관세법" 한국관세무역개발원 2015

2 김기인, "이윤 및 일반경비에 대한 미국의 접근방법"

3 이창희, "세법강의" 박영사 2014

4 노택환, "다국적기업 경제학" 율곡출판사 2013

5 이창희, "국제조세법" 박영사 2015

6 박 민, "국제이중과세에 관한 연구" 연세대학교 대학원 2000

7 김기인, "관세평가정해" 한국관세무역개발원 2015

8 김석환, "공식분배법(Formulary Apportionment)에 따른 이전가격 과세방식에 대한 소고" 한국세법학회 14 (14): 184-209, 2008

9 이명, "고정사업장 소득금액 계산에 있어 공통경비 배분에 관한 연구 : OECD의 논의를 중심으로" 서울시립대학교 세무대학원 2007

10 이희연, "경제지리학" 법문사 2014

11 Joann M. Weiner, "Using the Experience in the U.S. States to Evaluate Issues in Implementing Formula Apportionment at the International Level" Office of Tax Analysis Papers, U.S. Department of the Treasury 1999

12 Sarah Anderson, "The Rise of Corporate Global Power" Institute for Policy Studies 2000

13 Larry Samuelson, "The Multinational Firm with Arm's Length Transfer Price Limits" 13 : 1982

14 Deborah L. Swenson, "Tax Reforms and Evidence of Transfer Pricing" UC Davis and NBER 2000

15 Peter Dicken, "Global Shift: Mapping the Changing Contours of the World Economy" The Guilford Press 2011

16 Saul L. Sherman, "Customs Valuation_Commentary on the GATT Customs Valuation Code" Kluwer Law and Taxation Publishers 1987

17 Reuven S. Avi-Yonah, "A proposal to adopt formulary apportionment for corporate income taxation : the Hamilton Project" Law&Economics 2007

18 Sheri Resenow, "A handbook on t he W TO C ustoms V aluation Agreement" Cambridge University Press 2010