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과세관청은 조세피난처와 관련된 Outbound 거래에 대해서는 조세피난처세제, 이전가격세제를 적용하고, Inbound 거래에 대해 조세조약의 남용금지 및 법인격부인 규정을 적용하고 있다. 이들 방안 중 제주국제금융센터가 유념할 것은 제주금융센터에 입주할 법인의 법인격부인과 관련된 조항이다.


A Study on the tax system to the transaction realized in tax havens AHN, Chang Nam professor of Kangnam Univ. Tax authorities applies controlled foreign corporation system, transfer pricing to outbound transactions, while anti-treaty shopping, denial of corporation personality are applied to the inbound transactions realized between Korean resident and foreign corporation established in tax havens. Concerning with the Jeju International Financial Center, the denial of corporation personality will play the most important role in its operation.


A Study on the tax system to the transaction realized in tax havens AHN, Chang Nam professor of Kangnam Univ. Tax authorities applies controlled foreign corporation system, transfer pricing to outbound transactions, while anti-treaty shopping, denial of corporation personality are applied to the inbound transactions realized between Korean resident and foreign corporation established in tax havens. Concerning with the Jeju International Financial Center, the denial of corporation personality will play the most important role in its operation.