과세<경제 소논문 초록 한영번역 1
[소논문 1<논문초록 한영번역](13)[영한번역][영어 에세이ㆍ논문 달인 만들기 프로젝트 전종훈 언어연구소][국내 최대 외국어ㆍ번역 포털사이트]
[한국어 원문] Collective Investment Vehicle and Tax Relief for Cross-border investor 최근 OECD에서 발표한 보고서, “Report of the ICG on the taxation of collective investment vehicles and procedures for tax relief for cross-border investors on the granting of treaty benefits with respect to the income of collective investment vehicles"에서는 집합투자기구의 국제거래에서 발생하는 이중과세문제를 적극적으로 해소하려는 노력을 잘 보여주고 있다. 적어도 증권에 분산투자하고 투자자를 위한 규제법규가 작동되며 자산운용회사에게 그 운용의 재량권이 부여되는 집합투자기구라면 조세조약의 혜택적용에 있어서 하나의 거주자로 보아 조약혜택을 부여하자는 주장이 ICG 보고서에 담겨있다. 또한 집합투자기구가 조약남용에 악용되는 것을 막기 위한 구체적 대안도 제시하고 있다. [영어 번역문] Collective Investment Vehicle and Tax Relief for Cross-Border Investor The OECD's latest report, “Report of the ICG on the taxation of collective investment vehicles and procedures for tax relief for cross-border investors on the granting of treaty benefits with respect to the income of collective investment vehicles", shows an effort to actively solve the double tax problem which results from the collective investment vehicle’s international transactions. This report argues that the collective investment vehicle is entitled to be benefited as a resident by a tax treaty, provided that the vehicle’s assets go into diversified indexes of stocks, the regulation laws for investors are observed and an asset application company has discretionary authority of those assets. Furthermore, the report proposes a concrete alternative plan for preventing collective investment vehicles from being abused by the treaty.
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