집합투자기구의 본질에 따른 과세제도 연구 - 법적 형식과 경제적 실질의 조화를 중심으로 -

초록

The present Taxation of Collective Investment is concentrate on Tax Efficiency, and it is concentrate on the Legal Form rather than the Neutrality. Furthermore, that viewpoint lacks consistency. Thus, Taxation of Collective Investment is improved the following amendments which maintain equilibrium between the Essence of Collective Investment and the Neutrality. First, in case of an accredited Collective Investment Vehicle, a distributed sum of the profit should reflect characteristic of income source instead of applying to dividend income in a lump. Second, in case of a disaccredit Collective Investment Vehicle, the Legal Stability is maintained by taxed on the Legal Form as Collective Investment Vehicle. Third, for the Neutrality, an accredited Collective Investment Vehicle is refered to the Taxation of U.S. that an individual investor is applied by income source and amount of deficits. In addition to this, a non-taxable income is maintained equilibrium between the Direct Investment and the Collective Investment. Fourth, it offers a choice to be applied Classification Taxation to Collective Investment Entities in order that a balancing between Neutrality and Autonomy. And it offers a choice to be applied the Partnership Taxation to an accredited Collective Investment Vehicle.

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