통상규범과 국내세법의 조율방안- WTO 규범과 FTA를 중심으로 -

Abstract

In the study authors analysis the Extraterritorial Income Rule and seek implications about the Korean Tax Law. Because the Extraterritorial Income Rule in US was offered a good example that the Domestic Tax Law is infringed WTO rules. Consequently, the Foreign Source Income of an export company and an advantage of the Added-value Tax on the Domestic Tax Law are aided an export industry how not to infringe the WTO rules. On the one hand the FTA, enter into a bond with US, etc., extands an applicable object of the National Treatment on the WTO rules, through the service industry and the investment. From the point of view of offering an opportunity, supply of service of the service industry to the other country, the educational expenses and the deduction for medical expenses on the current Income Tax need to reformed. In addition, in terms of an investment, there is a compensation with expropriation of the Confiscatory Taxation, it is the potential for that to judge an illegality of the taxation violating the National Treatment on the WTO rules. These judgments could be made not only the domestic court but also the international arbitration.