독일조직재편세법에 관한 고찰

• 영문명: On German Tax Reoganization Act
• 발행기관: 한국사법학회(구 한국비교사법학회)
• 저자명: 황남석(Nam Seok Hwang)
• 간행물 정보: 『비교사법』比較私法 제16권 제3호, 511~567쪽, 전체 57쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2009.09.30

영문 초록

German Tax Reorganization Act (hereinafter referred to as ‘GTRA’) is a law which regulates the corporate reorganization or restructuring in the perspective of tax. Not only does it facilitate the flexible restructuring, but it prevents the tax evasion in disguise of corporate reorganization. It is composed of eight parts, and among various kinds of corporate reorganizations it regulates specifically transfer of assets and liabilities in the case of merger to a partnership or a natural person and change of the legal form of a corporation to a partnership(part 2 of GTRA), merger or transfer of assets and liabilities(complete transfer) to another corporate entity(part 3 of GTRA), division, partial division and transfer of assets and liabilities(partial transfer)(part 4 of GTRA), transfer of operating business units to a corporation or a cooperative society and exchange of shares(part 6 of GTRA), transfer of operating business units to a corporation or a cooperative society and exchange of shares(part 7 of GTRA), and change of the legal form of a partnership to a corporation or a cooperative society(part 8 of GTRA). In my pinion, GTRA has some implications on korean tax system of corporate reorganization: An exhaustive single tax code on corporate reorganization like GTRA is needed. Also we have to reconsider basic concepts and system of our corporate reorganization tax law in view of GTRA. Finally, we may refer to GTRA on interpretation and future improvement of our corporate reorganization tax law.

목차

I. 서론

II. 독일조직재편세법의 이론적 배경

III. 독일조직재편세법의 연혁

IV. 조직재편의 유형별 과세구조

V. 결론: 우리 법제에의 시사점

참고문헌

Abstract

키워드

독일조직재편세법 독일조직재편법 조직재편 과세이연 합병 분할 조직변경 재산이전 German Reorganization Tax Act German Reorganization Act Restructuring Tax Deferral Merger Corporate Division Change of Corporate Form Transfer of Property