관세평가제도와 이전가격세제의 국제 조화방안 연구

• 영문명: A Study of the Customer Valuation System and International Harmonization of the Transfer Pricing Taxation System
• 발행기관: 한국무역연구원
• 저자명: 서정우 최명철
• 간행물 정보: 『무역연구』제19권 제4호, 303~317쪽, 전체 15쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2023.08.31

영문 초록

Purpose - This research is based on international trends and the U.S. response to problems caused by the overlap of the tariff evaluation system and the transfer price tax system. This study intends to review the existence of the domestic tariff evaluation system and transfer price tax system. Design/Methodology/Approach - In this study, only the upper transfer price adjustment, which leads to the collection of tariffs, is considered in the customs evaluation system, and the discussion was conducted with a sense of the current situation in which taxpayers are unilaterally disadvantaged. To this end, after analyzing international trends in problems caused by the overlap of the tariff evaluation system and the transfer price tax system, a new method of Korea's tariff evaluation system and transfer price tax system was proposed. Findings - As a result of analyzing discussions by the World Customs Organization (WCO), the International Chamber of Commerce (ICC), and the Organization for Economic Cooperation and Development (OECD), it is desirable to consider a transfer price adjustment in the tariff evaluation system. However, since it is clear that compensation adjustments or some price adjustments affect the tariff evaluation system, it is very important to clarify that effect in the relevant guidelines. Research Implications - Currently, it can be said that the correction disposition by the transfer price tax system in Korea does not affect the tariff evaluation system. However, since it is clear that compensation adjustments or some price adjustments affect the tariff evaluation system, it is important to clarify that effect in the relevant guidelines.

목차

Ⅰ. 서론

Ⅱ. 관세평가제도와 이전가격세제의 국제적 논의

Ⅲ. 미국의 관세평가제도와 이전가격세제의 분석과 국내 비교

Ⅳ. 국내 관세평가제도와 이전가격세제의 개선방안

Ⅴ. 결론

References

키워드

Advance Customs Valuation Arrangement Advance Pricing Agreement Customs Valuation System Transfer Pricing Tax System WTO Customs Valuation Agreement