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I P

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Since 1997 [ 繫 츦 ϰ Ἥ񽺴 ü ʽϴ.]
Ἥ񽺳 FEE, ޴ ȳ(Click) Ͻʽÿ.
ȣ ̳ , з  ȣ Ұ Ǵ ȣ ޴ ϼ


ATTORNEY [ licensed to practice in KOREA, U.S.A., ILLINOIS ] LEE, JAE WOOK
∗ [FOR AlienS - ENGLISH LANGUAGE LEGAL SERVICES in Counseling, Application and LITIGATION & TRIAL IN COURTS and TRIBUNALS in KOREA]
INTERNATIONAL DIVORCE, CIVIL, REAL ESTATE, PERSONAL INJURY, DAMAGES, TRAFFIC ACCIDENT, FRAUD, PENAL LAW, CRIMINAL TRIAL, FELONY, GUILTY PLEA, LEASE, RENTAL LAW, IMMIGRATION, INVESTMENT, TAX, INCORPORATION, TRADE, CONTRACT, DISPUTE IN CORPORATION, GOVERNMENT TREATMENT, REFUGEE, REMOVAL, VISA, PERMANENT RESIDENCE, CITIZENSHIP]
For more information for the services Attorney LEE provide for the Aliens who want for legal services in Korea, Please do not hesitate to click the below MENU link for "SERVICES FOR AlienS".

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[Category]
BEPS, TRANSFER PRICING(ȸ,Ż,)


[Title]
1. CFC(Controlled Foreign Companies) ȭ Ȳ
Start →

  4 CFC Ŀ׷ ȸ

OECD 5.12-13 ȸ۾ CFC(Ưܱ ҵ ) Ŀ׷ ȸǸ , ٱ ȸ(BEPS) Ʈ  Ưܱ ҵ ȭ(Controlled foreign company, ׼3) ۾ Ŀ׷쿡 ΰûȸ Ͽ а, NGO, κ ǰ

4 CFC Ŀ׷ ȸ(5.12-13)

1. CFC(Controlled Foreign Companies) ȭ Ȳ

ٱ ȸ縦 ϰ ҵ δϰ Ͽ δ ߴ ϱ ҵ濡 ϴ ʿ伺

ȹ ƴ϶, ° ֵ ɼ ϴ ۾ ϸ 2015 9 ǰ
- , 7 ֿ *(bulding blocks) ǰ
* CFC , ּӰġ , , CFC ҵ , CFC ҵ CFC ҵ ͼ ߰

װ üȸǿ Ŀ׷ ȸ ֿ 뿡 ǰ Ǿ, CFC ҵ桯 ֿ ؼ ߰ ǰ ʿ

2. ΰûȸ

.

3 WP11 üȸǿ ε ûȸ Ͽ а , NGO, ڹ ǰ

CFC ȭ ֿ (bulding blocks) ȭϿ , û

. ûȸ ֿ ΰ ǰ ȸ

(overall comments)

ûȸ ΰǰ
- ݰ CFC Ȯȭ ʿ, 3 Ĺ ٴ Ŀ ʿ, EU EU ʿ ϰ ϳ ʿ, CFC ɼ 츦 ʿ, ߰ º ߻ ʿ

繫 ȸ dz
- CFC ϰ ִ 鿡 BEST PRACTICE ϴ ǰ, ̻ å ǹ̸ ȹ̰, post-BEPS Ʈ Ȯ
- CFCҵ ǽ, ȸ κ () ҵ(stripping of parent jurisdiction's tax base) Ӹƴ϶ CFC̿ ߻ ҵ CFCҵ ԽŰ(3 ϴ foreign-to-foreign stripping) Ȱ , ȸ ġ ǰ ϱ ݿ θ ݿؼ ۼϴ 繫
- executive summary ߰ϰ, 1 å (policy considerations) CFC ̸

2(CFC )

ûȸ ΰǰ
- CFC ü(transparent entities) (Permanent Establishment) Խų θ Ȯ ʿ, ȥġ ƴϸ а Ȯ ʿ,  ü ü θ ʿ

繫 ȸ dz
- ȥġ ؼ, ׼÷(ȥġȿ ؼҹ, ׼ 2) CFC ϴ ۼ 繫
- ƿ﷯, 2 4((Control) ) ĥ

3(ּӰġ(threshold))

ûȸ ΰǰ
- Ӱġ(low tax requirement) ٸ ( ּѵ Ӱġ(de minimis threshold), ȸǿ(anti-avoidance requirement)) ؼ ʿ, 1⵵ ȿ ƴ ٳ⵵ ȿ ؼ ʿ, ȿ(ETR) ⼺

繫 ȸ dz
- ȿ ڵ ִ Ŀ ʿ伺
- ȿ ּӰġ ϴ ̿ܿ, ٸ Ŀ´̼ (communication tool)μ white list( CFC ʴ ) Խų

4((control) )

ûȸ ΰǰ
- (de facto control) ǹ , ذ(acting in concert) test ݴ, ü(transparent entities) 迡 Ȯ ̵ ʿ伺 

繫 ȸ dz
- չ 켱 ϰ, ϴ ȸ ȣϴ Ȯ

5(CFCҵ )

ûȸ ΰǰ
- ٹ̳ ٹ ٹ ȣ, 3 ٹ(⿩, డ ü, Ǵ ü м) ؼ پ ǰ ȥ, Ǹ 񽺼ҵ ҵ ϴ ⿡ ݴ, ʰٹ(excess profit approach) ݴ ǰ, üٹ ŷٹ پ ǰ ȥ

繫 ȸ dz
- IP 񽺰 ҵ ٸ ҵ , ڿ ؼ - ٹ(nexus approach) CFC üҵ濡 ⿩ ־ мؼ ⿩κ ʰͿ ؼ CFC ϰ, ڿ ؼ оߺ ǰ ɵҵ ҵ ҵ CFC ٷ ϰ ɵҵ濡 ؼ ٹ ϴ 繫

6(CFCҵ )

ûȸ ΰǰ
- CFCҵ ϴ ؼ ǰ ȥ, ս(loss) Ȱ ̿(carry forward)̳ ұ(carry back) ϰ ñ EU ʿ 

繫 ȸ dz
- ս ̿ ұ޿ Ȯ ̵ ̰, CFC ս CFC ͳ Ȯ

7(CFCҵ ͼ)

ûȸ ΰǰ
- top-up tax* ǹ Ȯȭ ʿ, Ư б ϴ (over-inclusion) ߻, õ 10% ͼ ּӰġ(attribution threshold) 25% ͼ ּӰġ
* ȸ CFC ҵ濡 ּ ǹϴ , ȸ μ 30%̰ CFC CFC ȿ 12% ϴ 쿡 CFC ȿ 0%̸ CFC 12%(CFC 뼼)

繫 ȸ dz
- Ϻ ȸ top-up tax ߰ ǰ ʿϰ beps ؼ ǥϿ, EU 浹
- ̿ , top-up tax ̱ top-up tax beps ٴ (, ) ϴٴ ǥϰ, ̷ 1 å κ 󸶴 ٸ Ȯ
- top-up tax beps ʰ å õ Ȯȭ

8(߰ )

ûȸ ΰǰ
- Ȯ ʿ, (multiple tier structure) (hierarchy) CFC ʿ伺, beps ׼ ÷ 4(ں) 浹*
* ں ձݺν, CFC ͱݻϴ ߰ ߻
- CFC δϴ (μ ѵ)ؼ ߰ ʿ䰡 ϰ, ȿ ׸(CFC ) ԵǴ װĿ ؼ

3.

繫 ̹ ûȸ ؼ ȸ ݿ 5 22ϱ ûϰ, 6 11ϱ ȸ ȸų

ۼ: ȣ ϵ (Ҽ: û), gilyunt@mofa.go.kr


                
                
← End



[Title]
1. CFC(Controlled Foreign Companies) ȭ Ȳ




1
     
       

[Category]


  • Ҽ(ΰó) Ϲ, ,
  • (⺻)
  • Ű븮
  • Ư 븮,Һ
  • ҵ漼(Income TAX) ΰó ȿȮ & û & Ҽ
  • Ӽ(Estate TAX) & (Gift TAX) ΰó ȿȮ & û & Ҽ
  • μ(Corporate TAX) ΰó ȿȮ & û & Ҽ
  • ΰġ(VAT) ΰó ȿȮ & û & Ҽ
  • 絵ҵ漼 ΰó ȿȮ & û & Ҽ
  • 漼ΰó ȿȮ & û & Ҽ
  • պε꼼, 꼼() ΰó ȿȮ & û & Ҽ
  • , , , ձݻ, ձݺ
  • 񿵸(, ȸ, , , б, ڼü) ó ȿȮ & û & Ҽ
  • Ưѹ & óаźó ûҼ
  • ó & , ȣ
  • ¡, ¡ ,,ȿȮ
  • δ,¡,ȯ
  • ñǥؾ,ǥ
  • û
  • ɻû
  • ε (, , ó, 絵) & ݺΰó Һ
  • ֽ (, , ó, 絵, ȯ) & ݺΰó Һ
  • Ģ, ü , ŷ (ε & ֽ ǽŹ & 絵ҵ漼 ΰóû & Ҽ)
  • 絵 & ΰġ ΰó ȿȮ & û & Ҽ
  • ߰߱ Ӱ
  • ݰ Inflation
  • BEPS, TRANSFER PRICING(ȸ,Ż,)
  • U.S.A. Federal Gift Tax, Estate Tax for NON-RESIDENTS (̱ ,ֱ Ӽ,)
  • U.S.A. Federal Capital Gain Tax for NON-RESIDENTS (̱ ,ֱ 絵ҵ漼)
  • U.S.A. Federal Income Tax for NON-RESIDENTS (̱ ,ֱ ҵ漼)
  • U.S.A. Foreign Account Tax Compliance Act [FATCA ̱ 繫 ؿ ڻŰ(ǹ) (ؿܱ) ]-5̻
  • U.S.A. Federal TAX - Basics (̱ )
  • U.S.A. Federal Gift Tax, Estate Tax (̱ ,Ӽ)
  • U.S.A. IRS Foreign Bank Account Report [FBAR. ̱ û ؿܱ½Ű(ǹ) ]-1̻
  • U.S.A. Federal & State Tax News
  • U.S.A. Federal Capital Gain Tax (̱ 絵ҵ漼)
  • U.S.A. Federal Income Tax (̱ ҵ漼)
  • U.S.A. STATE Income Tax(̱ ֺ State ҵ漼)
  • U.S.A. State Property TAx
  • U.S.A. State Estate & Inheritance, Gift Tax

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