Earticle

In June 2008, the OECD published a final report (OECD Report) on the attribution of profits to permanent establishments (PEs) after discussions for almost ten years. The background for the OECD Report was that there had been considerable variations in the domestic laws and practices of the member countries regarding the taxation of PEs, and had not been a consensus among the member countries as to the correct interpretation of Article 7 (business profits) of the OECD Model Tax Convention which provides the method of taxation of PEs. The lack of a common interpretation of Article 7 can easily lead to the problem of international double taxation and non-taxation. In Korea, the same situation has long been occurred. Especially, there have been considerably different views between tax authorities and taxpayers on the taxation of the dependent agent PEs. This could originally be attributed to the lack of common and clear guidance for the taxation of PEs including dependent agent PEs in the tax treaties and domestic laws. In August, 1995, the National Tax Service issued an internal guidance designed to avoid tax conflicts with taxpayers for the taxation of the dependent agent PEs in which tax auditors were strongly recommended not to determine whether a foreign entity has a dependent agent but to determine whether the remuneration received from the foreign entity for the activity of a dependent agent is at arm’s length. However,as the guidance has inherent flaws regarding the status of legal power and so on, the taxation issues on the dependent agent PEs have continuously been emerged since then. In this regard, this study, first of all, examined the domestic laws and practices for the taxation of the dependent agent PEs in our country, and studied the differences between them and the OECD Reports. Then, this study reviewed the OECD Report through examples, and proposed the direction of the revision of relevant tax provisions on the basis of the OECD Reports.

Le point de depart de l'Union Europeenne a ete le traite de Rome signe en 1957. L'un des elements qui a permis le succes de l'etablissement de l'UE a ete l'harmonisation de TVA des pays membres de l'Union, favorisant les echanges des biens, des services et des hommes entre les pays de la Communaute. Ce texte retrace l'evolution du TVA de la France qui a constitue le modele pour l'ensemble des pays membres de la Communaute Europeenne. Par ailleurs, il montre comment la directive de la CEE sur le TVA a ete transposee en lois francaises. Lors de l'adoption de la directive par la CEE, le tribunal administratif francais etait reticent a son application a l'interieur de ses frontieres avant finalement de s'y consentir, tandis que le TVA commun de l'Europe adopte a ete celui de la France avec de legeres modifications. Cependant, chaque pays possede la liberte sur le taux de taxe, les reglements sur l'exemption de taxes et de l'Administration Fiscale, rendant complexe l'uniformisation des legislations. L'avenement d'un vrai TVA commun ne sera problablement possible qu'au moment ou l'Europe sera devenue un etat federal.

Purpose: Anatomy of deep pelvis, narrow distal margin and tumor invasion into neighbor organ are obstacles for curative radical resection for advanced cancer of distal rectum. Technically, laparoscopic application after downstaging the tumor with preoperative concurrent chemotherapy (CCRT) may give a solution to overcome the anatomical difficulties. We compared the results of laparoscopic surgery in the patients who received CCRT with those of patients who had conventional surgery. Materials and Methods: A continuous infusion of 5FU plus leucovorin and radiotherapy (50.4 Gy) in 28 fractions was given each patient as CCRT. They underwent D2 radical resection with TME and ANP for the rectal cancer in 4 weeks. Results: Thirty three patients had laparoscopic resection such as LAR, colo-anal anastomosis and APR. The results were compared with 12 cases of the conventional resections. As a result of preoperative CCRT, the cancer was down-staged in 71%. Two year disease free survival was 75% and 74% in the group of conventional and laparoscopic resection, respectively (p=0.427). Ileus, voiding difficulty and leakage after surgery were not different between two groups. Weakness of ejaculation was noted in 9～11% of both groups. The DFS of the preoperative CCRT followed by radical resection in the groups with a response was more favorable than that in the group with progressive or stable disease. Conclusion: Radical resection of advanced distal rectal cancer could be done with performing a laparoscopic assisted operation after CCRT induced down-staging. We may suggest that laparoscopic assisted resection is a good treatment option as it doesn’t increase the complications and it has a compatible survival rate to conventional surgery. (Cancer Res Treat. 2007;39:10-15)

En France, il y existe cinq methodes pour resoudre les conflits entre les contribuables et l'administration fiscale : Forfait, Procédure de Redressement Contradictoire, Juridiction Administrative, Juridiction judiciaire et Juridiction Gracieuse. Surtout, la dernière est speciale car l'administration fiscale est contre son pays pour les contribuables. En outre, il y a beaucoup de commité qui participe pendant les contrôles fiscales avec ses pouvoirs puissances independantes. Cette autorité de commité nous donne un modèle de methodes efficace à la Corée.