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베트남 외국인계약자세 납부기업의 이중과세방지에 관한 연구

Author
이극범, 이한나
Journal Title
조세학술논집
Publication Year
2020
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Summary

This paper addresses the issue of double taxation faced by companies paying Foreign Contractor Withholding Tax (FCWT) in Vietnam. While the Korean tax authorities recently allow foreign tax credits under certain conditions, double taxation still exists for companies without a permanent establishment or with underestimated foreign source income. The paper proposes solutions such as broadening the interpretation of the tax treaty, recalculating foreign source income, and activating mutual agreement procedures.

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외국법인 고정사업장 과세 관련 쟁점에 대한 소고- 고정사업장 성립 이후 문제되는 실무상 쟁점을 중심으로 - Issues Related to Taxation of a PE of a Foreign Corporation- Focusing on Practical Issues Arising After the Establishment of a PE -

이은총 · 2018

조세학술논집

조세조약이 없는 외국법인의 국내원천사업소득 과세방법의 개선 Proposal for Revision of Taxation Method on Korean Source Business Income to Non-Treaty Foreign Corporation

김재승 · 2014

법학논총

Vietnam: Will Vietnam become stricter on tax treaty abuse?

Thuan Pham · 2013

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