다국적기업의 구조조정에 따른 조세문제

A Study on Tax Aspects of Cross Border Business Restructuring Supply chain management can be defined as the allocation of functions, assets and risks within an MNE with a view to minimizing costs and maximizing efficiency. Increased economic openness in many countries, together with developments in technology and contractual freedom, have made if far easier than it has been in the past to shift functions, assets and risks from one company to another and from one location to another. The OECD's latest guidelines contains transfer pricing issues triggered by business restructuring of MNE. These business restructuring by MNE which shift functions, assets and risks had been and being occurred. However, it is hard to find specific domestic case on this issue and there is neither known specific guidelines nor provisions on how to tax on this situation. This research suggests how to cope with transfer pricing issues which might result in from cross-border business restructuring of MNE's：First, identify possible transaction by type which may occur from cross-border business restructuring of MNE and stipulate these types into scope of transactions which are subject to transfer pricing regime. Second, develop new valuation model for types of transactions newly introduced or remedy existing valuation method which seems not appropriate for arm's length price principal. In addition, it would be worthwhile to include these valuation model developed or remedied into other reasonable method.