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한·미 조세조약상 배당소득의 제한세율요건에 관한 고찰 ― 소유(Own)의 개념 및 적용을 중심으로 ―

Author
박재찬
Journal Title
조세법연구
Publication Year
2015
Topics
Summary

This paper examines the requirements for the reduced withholding tax rate on dividend income under the US-Korea tax treaty, focusing on the concept and application of 'ownership' of stock. Recent Supreme Court rulings have emphasized applying the tax treaty based on the beneficial owner of the dividend, leading to debate on whether a foreign corporation can be considered to 'own' domestic stock. Current tax treaties often require direct ownership of stock, causing ongoing practical controversy, and the paper argues that applying the substance over form principle and treating the parent company as the beneficial owner is desirable.

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한·미 조세조약상 배당소득의 제한세율요건에 관한 고찰 ― 소유(Own)의 개념 및 적용을 중심으로 ― The Meaning of ‘own’ under the Article of ROK-US Tax Treaty Regarding Withholding Tax Rate on the Inter-Company Dividends

박재찬 · 2015

조세법연구

조세조약의 배당소득 과세에서 ‘낮은’ 제한세율을 적용받기 위한 요건인 주식 ‘소유’ 또는 ‘직접 소유’의 개념에 관하여 ― 우리나라의 해석론 ― When Does a Company 'Own' or 'Directly Own' Shares ofits Subsidiary to Qualify for the Lower Withholding Tax Rateon Dividend Income under a Tax Treaty ― from a Korean Perspective ―

윤지현 · 2015

조세법연구

한·일 조세조약 제10조 제2항 (가)목의 주식의 ‘소유'의 의미 - 대상판결: 대법원 2013. 5. 24. 선고 2013두659 판결- The definition of 'own' provided in Subparagraph (a) of Paragraph 2 of the Article 10 in Korea-Japan Tax Treaty - The Supreme Court 2013Du659 (2013. 5. 24.) -

이정민 · 2014

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