국제조세 강의노트 The Core

제1장 국제조세의 기초와 조세조약
1. 국제조세의 개념 ············································································ 3
2. 국제적 이중과세 방지 메카니즘 ················································ 11
3. 국제적 이중비과세의 개념 및 최근의 국제적 대응 동향 ········ 15
4. 국제조세의 효율성을 평가하는 정책 기준 ································ 18
5. 조세조약의 주요 내용 ································································· 22
6. 거주자 개념의 중요성 및 이중거주자 판정 기준 ····················· 28
7. 조세조약과 국내세법과의 관계 ·················································· 37
8. 국제거래에 대한 실질과세원칙의 적용 문제 ····························· 44
9. 국제조세조정에관한 법률상 특수관계 판정 ······························· 49
10. 조세조약과 세법에 반영된 이전가격세제 ·································· 56
제2장 외국기업의 국내원천소득에 대한 과세
1. 외국법인의 판단 기준 및 조세조약의 적용 ······························ 63
2. 우리나라의 외국법인 과세체계 ·················································· 72
3. 외국법인의 국내원천소득 범위 ·················································· 77
4. 노하우와 인적용역에 대한 과세상 구분 기준 ··························· 95
5. 소프트웨어 대가를 사용료(로얄티) 소득으로 취급하는 기준 ··· 99
6. 한ㆍ미조세조약상 사용료(로얄티) 소득의 원천지국
판단기준 ···················································································· 103
7. 조세조약상 원천징수 관련 혜택을 받기 위한 절차 ··············· 110
8. 외국계 펀드의 실질소유자(수익적 소유자) 판정에 대한
주요 판례 분석 ········································································· 115
9. 고정사업장의 종류 및 판정 기준 ············································ 133
10. 고정사업장 관련 주요 판례 분석 ············································ 169

제3장 BEPS 방지 프로젝트 관련 세제
1. BEPS 방지 프로젝트가 추진된 배경 및 추진 경위 ··············· 183
2. OECD/G20가 추진한 15개 BEPS Action Plan ·················· 193
3. 국제거래관련 이자공제 제한제도의 도입 필요성과 도입
경위 ··························································································· 234
4. 우리나라의 과소자본세제 ························································· 241
5. 소득대비 과다 지급이자 손금불산입 제도 ······························ 251
6. 혼성금융상품거래에 따른 지급이자의 손금불산입 제도 ········ 255
7. OECD/Inclusive Framework의 디지털세 추진경위 ············· 261
8. 디지털세 Pillar 1 과세 방안의 내용 ······································ 270
9. 우리나라 세제에 반영된 Pillar 2 (글로벌최저한세)의
주요 내용 ·················································································· 288
제4장 해외투자시 고려해야 할 세무 이슈
1. 외국납부세액 공제의 종류와 적용방법 ··································· 303
2. 해외자회사 수입 배당에 대한 익금불산입 제도 ····················· 319
3. 조세피난과세(특정외국법인 유보소득 합산과세)제도 ············· 325
4. 거주자의 해외 재산 취득· 보유·처분단계별 세무 이슈 ·········· 359
5. 국외전출세 ················································································· 370

제5장 국제조세 관련 세무행정
1. 상호합의절차의 기능과 주요 내용 ··········································· 383
2. 상호합의절차의 주요 법률적 이슈 ··········································· 401
3. 상호합의절차의 일부로 채택된 중재절차 ································ 408
4. 조세정보교환 제도의 종류 및 운용 메카니즘 ························ 412
5. 조세정보교환 제도의 발전 과정 및 주요 이슈 ······················ 422
6. 해외금융계좌 신고제도 ····························································· 432

이경근 -現｜서울과학종합대학원 경영학과 교수 / 법무법인(유) 율촌 고문
서울과학종합대학원 국제조세센터장
세계은행 산하 국제투자분쟁해결기구 한국 조정위원
BEPS 대응지원센터 자문위원회 위원
조세일보 객원 논설위원
前｜한국국제조세협회 이사장(2019.1.~2020.2.)
기획재정부 세제발전심의위원(2013~2015)
UN Tax Expert Committee 부의장(2005~2009)
이전가격 소위원회 위원(2010~2013)
재정경제부 세제실 소득세과장/법인세과장/국제조세과장/
재정경제부 국제심판원 과장 역임(2003~2007)
[주요저서?논문]
이전가격과 디지털세 Guide Book(2023)
국제조세 이해와 실무(2022)
"Tax Policy Options Enhancing Neutrality in the International Financial Markets (2002)"
국제조세조정에 관한 법률의 이론과 실무(1998) 등 다수 논문