Star Company에 대한 세제상 고찰 (A Study on the Star Company viewed in Tax Systems)

서지정보

· 발행기관 : 한국국제조세협회
· 수록지 정보 : 조세학술논집 / 28권 / 1호 / 167 ~ 197페이지
· 저자명 : 안창남, 박재완, 이만희

초록

A few of celebrities and renowned sportsmen have been known to avoid and/or evade tax by circumventing tax laws. One of the ways to do so is to create a Star Company in a tax heaven region and to compose an employment contract to hire them as an employee of this entity. In that way, they have been able to do their activity in foreign countries by minimizing the tax burden imposed by each country’s legislation and tax treaty.
The Article 17 in the OECD Model Tax Treaty stipulates the possibility of imposing tax to the services by these celebrities to prevent this kind of tax evasions,even though their remunerations were provided by these Star Companies in the form of salary or dividend. However, in the tax treaties South Korea signed with some countries, including the United States, the aforementioned people are not subject to taxation inside the Korean territory, while they offer services and are remunerated as mentioned previously. Reforms in the concerned regulations seem to be needed to level them up to OECD Model Tax Treaty standards.
One of the fundamental problems is whether to accept these star companies as a corporation or not. The form and the content of the piercing the corporate veil differ from one country to another so that a common pattern cannot be discerned.
However, better clarification on the piercing the corporate veil seem to be required to prevent the aggressive forms of tax evasions more efficiently.

영어초록

A few of celebrities and renowned sportsmen have been known to avoid and/or evade tax by circumventing tax laws. One of the ways to do so is to create a Star Company in a tax heaven region and to compose an employment contract to hire them as an employee of this entity. In that way, they have been able to do their activity in foreign countries by minimizing the tax burden imposed by each country’s legislation and tax treaty.
The Article 17 in the OECD Model Tax Treaty stipulates the possibility of imposing tax to the services by these celebrities to prevent this kind of tax evasions,even though their remunerations were provided by these Star Companies in the form of salary or dividend. However, in the tax treaties South Korea signed with some countries, including the United States, the aforementioned people are not subject to taxation inside the Korean territory, while they offer services and are remunerated as mentioned previously. Reforms in the concerned regulations seem to be needed to level them up to OECD Model Tax Treaty standards.
One of the fundamental problems is whether to accept these star companies as a corporation or not. The form and the content of the piercing the corporate veil differ from one country to another so that a common pattern cannot be discerned.
However, better clarification on the piercing the corporate veil seem to be required to prevent the aggressive forms of tax evasions more efficiently.

참고자료

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