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전세계소득(全世界所得) 납세의무와 조세조약상 거주자(居住者) 개념 : Worldwide Income Tax Liability and Treaty Residence
DC Field | Value | Language |
---|---|---|
dc.contributor.author | 이창희 | - |
dc.date.accessioned | 2009-10-06T06:15:54Z | - |
dc.date.available | 2009-10-06T06:15:54Z | - |
dc.date.issued | 2008 | - |
dc.identifier.citation | 법학, Vol.49 No.1, pp. 53-70 | - |
dc.identifier.issn | 1598-222X | - |
dc.identifier.uri | http://lawi.snu.ac.kr/ | - |
dc.identifier.uri | https://hdl.handle.net/10371/10202 | - |
dc.description.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. | - |
dc.description.sponsorship | 이 논문은 서울대학교 법학발전재단 출연 법학연구소 기금의 2008학년도 학술연구비
의 보조를 받았음. | - |
dc.language.iso | ko | - |
dc.publisher | 서울대학교 법학연구소 | - |
dc.subject | 조세조약 | - |
dc.subject | 전세계소득 납세의무 | - |
dc.subject | 속인주의 | - |
dc.subject | 송금주의 | - |
dc.subject | tax treaties | - |
dc.subject | tax jurisdiction | - |
dc.subject | territorial jurisdiction | - |
dc.subject | personal jurisdiction | - |
dc.subject | non-resident | - |
dc.title | 전세계소득(全世界所得) 납세의무와 조세조약상 거주자(居住者) 개념 | - |
dc.title.alternative | Worldwide Income Tax Liability and Treaty Residence | - |
dc.type | SNU Journal | - |
dc.contributor.AlternativeAuthor | Lee, Chang Hee | - |
dc.citation.journaltitle | 법학 | - |
dc.citation.endpage | 70 | - |
dc.citation.number | 1 | - |
dc.citation.pages | 53-70 | - |
dc.citation.startpage | 53 | - |
dc.citation.volume | 49 | - |
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