전세계소득(全世界所得) 납세의무와 조세조약상 거주자(居住者) 개념

Abstract

The OECD Model Commentary takes the view that treaty residence is defined

by comprehensive or full tax liability in the country of residence. Many courts,

administrative agencies and commentators further interpret the concept of

residence by reference to worldwide tax liability in the country of residence.

This paper proffers four-pronged theses: 1) the plain language and of a tax

treaty does not support this worldwide liability interpretation, 2) such an

interpretation, however, is unavoidable from the perspective of a country that

taxes worldwide income of its residents, 3) the worldwide liability requirement

would deny treaty benefits to a tax payer resident in a country defining its tax

jurisdiction strictly on territorial basis, and 4) this consequence is contrary to the

history of tax treaties.