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이전가격 세제의 회고와 전망
The Past, the Present and the Future of Transfer Pricing

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Authors
이창희
Issue Date
2008
Publisher
서울대학교 법학연구소
Citation
법학, Vol.49 No.4, pp. 455-517
Keywords
이전가격독립기업 원칙원가분담약정조세조약정상가격super-royaltytransfer pricingarm`s Length principlearm`s Length pricecost 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
URI
http://lawi.snu.ac.kr/

https://hdl.handle.net/10371/10250
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College of Law/Law School (법과대학/대학원)The Law Research Institute (법학연구소) 법학법학 Volume 49, Number 1/4 (2008)
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