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2008년 글로벌 금융위기를 극복하기 위해 대규모 재정지출 부담을 안게 된 선진각국 정부에서는 자국거주자 및 기업에게 세금 탈루기회를 제공하는 역외금융센터에 대한 공세를 강화하고 있으며 이를 주도하고 있는 OECD의 영향력이 크게 높아졌다. 이와 동시에 OECD 국제조세기준이 국가간 주권충돌, 개인주권 침해, 국제은행들의 영업 제한 등을 초래하는데 따른 반발도 증대될 것으로 전망된다. 향후 금융위기 국면이 진정되면 국제적 은행들의 자산관리영업과 다국적기업의 국제재무관리를 위한 역외금융센터 활용은 다시 증가할 것이며 banking secrecy를 주무기로 하는 스위스계 역외금융센터 또는 전통적 조세피난처는 위축이 되는 반면에 OECD의 국제기준 수용태세가 되어 있으면서 국제은행들의 새로운 영업 니즈를 수용할 수 있는 역외금융센터들은 다시 성장 기회를 맞이할 것으로 전망된다. (JEL; F3, G0, O1)


<ABSTRACT> Analysis of the OECD International Tax Standard on Offshore Financial Centers(OFCs) Cheoljoon Kang Developed country governments who have taken the unprecedented fiscal burden due to the global financial crisis are pushing aggressive drive against offshore financial centers on account of providing tax evasion facilities. OECD turned the policy focus from the matters of tax rates and their structure to the banking secrecy of Swiss banks. Once the financial crisis comes to a subduing phase, activities around offshore financial centers for the wealth management business of international banks and for the international financial management of multinational corporations are to regain its vitality. At the same time limitations of the OECD international tax standard-sovereign collision, privacy violation, restriction of international banking activities will face increased counteractions. Traditional OFCs who have copied Swiss banking secrecy system will gradually wither away whereas OFCs which can adopt both the OECD standard and international bank’s needs are expected to face another growth opportunity. (JEL; F3, G0, O1)


<ABSTRACT> Analysis of the OECD International Tax Standard on Offshore Financial Centers(OFCs) Cheoljoon Kang Developed country governments who have taken the unprecedented fiscal burden due to the global financial crisis are pushing aggressive drive against offshore financial centers on account of providing tax evasion facilities. OECD turned the policy focus from the matters of tax rates and their structure to the banking secrecy of Swiss banks. Once the financial crisis comes to a subduing phase, activities around offshore financial centers for the wealth management business of international banks and for the international financial management of multinational corporations are to regain its vitality. At the same time limitations of the OECD international tax standard-sovereign collision, privacy violation, restriction of international banking activities will face increased counteractions. Traditional OFCs who have copied Swiss banking secrecy system will gradually wither away whereas OFCs which can adopt both the OECD standard and international bank’s needs are expected to face another growth opportunity. (JEL; F3, G0, O1)