국내 연기금의 해외 역혼성단체 방지 협약 대응방안

Abstract

This study attempted to examine the countermeasures against overseas reverse hybrid organizations for domestic pension funds by implementing the Base Erosion and Profit Shifting(BEPS) prevention agreement in OECD’. BEPS refers to the act of avoiding taxes by using not only differences in tax laws between the two countries but also deficiencies in tax treaties. In 2015, the BEPS prevention agreement was signed at the G20 summit. It is to strengthen tax-related standards and secure tax certainty by sharing corporate transaction-related information. 
 Currently, SPC established overseas is defined as an ‘overseas corporation’. However, it is recognized as a ‘conductor organization’ overseas. For this reason, SPC is defined as a reverse hybrid organization. If SPC is defined as a reverse-mixed organization, income that has not been previously taxed will be taxed at a 25% tax rate in EU countries, and additional taxes will be levied at a 30% tax rate. In consideration of this situation, this study
 intends to examine the problems and countermeasures of the regulations for preventing foreign mixed-sex organizations. This study attempted to present a specific plan to establish a legal basis for clearly considering SPCs established overseas as conduit organizations, focusing on OECD BEPS Action2. This study is meaningful in that it examined the international tax response measures of institutional investors, including domestic pension funds.