Publications
Detailed Information
이전가격 세제의 회고와 전망 : The Past, the Present and the Future of Transfer Pricing
Cited 0 time in
Web of Science
Cited 0 time in Scopus
- Authors
- Issue Date
- 2008
- Publisher
- 서울대학교 법학연구소
- Citation
- 법학, Vol.49 No.4, pp. 455-517
- Keywords
- 이전가격 ; 독립기업 원칙 ; 원가분담약정 ; 조세조약 ; 정상가격 ; super-royalty ; transfer pricing ; arm`s Length principle ; arm`s Length price ; cost sharing agreement
- Abstract
- This paper aims at reviewing the history, the current situation and the likely
future of transfer pricing. The leading thesis is that transfer pricing as a legal
system has failed. The transfer pricing rules remain only in name, and their
substance has already vanished. In the current world, the rules have degenerated
to an inefficient and perhaps unfair system that tax revenue from monopoly
profits of multinational firms are shared among national treasuries based on an
unscrupulous, ad-hoc negotiation without clear or predictable rules.
After a brief introductory Part Ⅰ, Part Ⅱ covers the history of transfer
pricing rule, focusing on how the current rules became established as a global
norm. Part Ⅲ briefly summarizes the current Korean rules. Part Ⅳ addresses the
reality of the transfer pricing practice and reveals the transfer pricing rules do
not function as law any more, in that the rules do not mandate any specific
result when applied to a fact. Part Ⅴ addresses a very practical issue of the
cost sharing agreement under Korean law. Part Ⅵ analyzes corresponding
adjustment and secondary adjustment, focusing on the treaty aspect of the issues.
Part Ⅶ concludes the paper with a prediction of the future of the transfer
pricing.
- ISSN
- 1598-222X
- Language
- Korean
- Files in This Item:
- Appears in Collections:
Item View & Download Count
Items in S-Space are protected by copyright, with all rights reserved, unless otherwise indicated.