국제 이동성 인력을 위한 퇴직연금 과세제도 연구

• 영문명: Tax Issues of International Labor Transfer with Retirement Pensions
• 발행기관: 원광대학교 법학연구소
• 저자명: 박수진(Park Soo Jin) 변혜정(Byun Hye Jung)
• 간행물 정보: 『원광법학』제30권 제1호, 197~222쪽, 전체 25쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2014.03.30

영문 초록

Korea is actively promoting the conclusion of FTAs which remove the international barriers on the service supply. Accordingly it is expected that international labor transfer including intra-company transfer and business investors visits increase gradually in Korea, keeping step with the global trend. International labor transfer is effected by not only the tax system of its resident country but also the source country's. In both inbound and outbound transfer, it has been recognized that the current tax system in Korea poses the tax issues of international labor transfer with retirement pensions: for taxpayers, tax benefit such as tax deferral for employer contribution is vanished and double taxation is occurred and for tax authority, tax revenue loss befalls. These issues arise from different tax policies on cross-border pension contribution and inappropriate allocation of taxing rights between resident and source countries. Therefore, this research proposes the possible solutions by comparing and analysing the relevant tax rules, in both domestic tax laws and tax treaties, of Canada and the Untied States.

목차

Ⅰ. 서론

Ⅱ. 우리나라 퇴직연금 과세제도

Ⅲ. 미국과 캐나다의 퇴직연금과세제도

Ⅳ. 국제 이동성 인력의 현행 퇴직연금과세제도상 문제점과 개선방안

Ⅴ. 결론

참고문헌

ABSTRACT

키워드

국제 이동성 인력 퇴직연금제도 연금소득 과세권 배분 연금부담금 규정 과세이연 International labor transfer pension income taxation pension contribution regulations tax deferral