전세계소득 납세의무와 조세조약상 거주자 개념

The OECD Model Commentary takes the view that treaty residence is defined by comprehensive or full tax liability in the country of residence. Many courts, administrative agencies and commentators further interpret the concept of residence by reference to worldwide tax liability in the country of residence. This paper proffers four-pronged theses: 1) the plain language and of a tax treaty does not support this worldwide liability interpretation, 2) such an interpretation, however, is unavoidable from the perspective of a country that taxes worldwide income of its residents, 3) the worldwide liability requirement would deny treaty benefits to a tax payer resident in a country defining its tax jurisdiction strictly on territorial basis, and 4) this consequence is contrary to the history of tax treaties.