Earticle

초록

영어

Korea is actively promoting the conclusion of FTAs which remove the international barriers on the service supply. Accordingly it is expected that international labor transfer including intra-company transfer and business investors visits increase gradually in Korea, keeping step with the global trend. International labor transfer is effected by not only the tax system of its resident country but also the source country’s. In both inbound and outbound transfer, it has been recognized that the current tax system in Korea poses the tax issues of international labor transfer with retirement pensions: for taxpayers, tax benefit such as tax deferral for employer contribution is vanished and double taxation is occurred and for tax authority, tax revenue loss befalls. These issues arise from different tax policies on cross-border pension contribution and inappropriate allocation of taxing rights between resident and source countries. Therefore, this research proposes the possible solutions by comparing and analysing the relevant tax rules, in both domestic tax laws and tax treaties, of Canada and the Untied States.

목차

Ⅰ. 서론
 Ⅱ. 우리나라 퇴직연금 과세제도
 Ⅲ. 미국과 캐나다의 퇴직연금과세제도
 Ⅳ. 국제 이동성 인력의 현행 퇴직연금과세제도상 문제점과 개선방안
 Ⅴ. 결론
 참고문헌
 

키워드

저자

• 박수진 [ Park, Soo-Jin | 한국조세재정연구원, 공인회계사, ] 제1저자.
• 변혜정 [ Byun, Hye-Jung | 서울시립대학교 세무전문대학원, 부교수 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  원광법학 [Journal of Law research]

• 간기

  계간

• pISSN

  1598-429X

• eISSN

  2508-4526

• 수록기간

  1962~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 360 DDC 340