BEPS 시대의 조세회피방지규정 개선방안

초록

In the BEPS system, an international consensus has been formed on the concept of “tax avoidance” and taxation by “economic substance”. In June, 2017, Korea signed the “OECD BEPS MLI". In the future, the anti-avoidance provisions will be applied in the tax treaty, if the anti-avoidance provisions in the domestic tax laws are not established properly, there will be discriminatory taxation in the application of the tax treaty and the domestic tax law. In order to prevent discriminatory taxation, it is necessary to revise the anti-avoidance provisions in the domestic tax laws so as to be consistent with the anti-avoidance provisions in the “OECD BEPS MLI”In this paper, the following improvements were derived considering the legislative cases of foreign countries under the recognition of the above problems. First, Article 14-2 of the Framework Act on National Taxes shall be newly established as the general anti-avoidance rule. Paragraph 1 defines the concept of “unfair tax advantage" by stipulating the substance over form rule. Paragraph 2 stipulates the economic substance doctrine, and Paragraph 3 stipulates Article 14 (3) of the current Framework Act on National Taxes on the step transaction doctrine. It is necessary to revise Article 101 (2) of the Income Tax Act, which is a calculation of capital gains by wrongful acts in the provisions for specific anti-avoidance rule, in accordance with the concept of “tax benefit” established in Article 14-2 (1) of the above Act. Comparing the tax amount of ‘transfer after donation’ and ‘donation after transfer’, it is denied the unfair tax advantage.

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