하이브리드 미스매치의 해소와 관련된 국내세법 상 대응방안에 관한 연구 - OECD 보고서의 검토를 중심으로 -

OECD has released the 15 actions. This paper explores Action 2 which aims at neutralizing the effects of hybrid mismatch arrangements through the new recommendations on the changes to domestic tax law for the coherence in the international tax regime. This paper introduces, analyses and evaluates the contents of Action 2, the results of which are as follows. Firstly, Action 2 focuses on the results that income should be taxed at least once between parties involved with hybrid mismatch arrangements and is indifferent as to whether it is the tax base of the payer country or the payee country that has been enhanced by the recommendations or which recommendation is applied, primary response or defensive rule. Secondly, the recommendations are not based on the integrative principles, but on the give-and-take negotiations. Therefore, in some cases, the recommendations lack coherence as remedies against hybrid mismatch arrangements. Thirdly, the recommendations are subject to many limits and low feasibilities as remedies against hybrid mismatch arrangements. This paper explores applicable domestic measures based on the analyses and evaluations, the results of which are as follows. Firstly, there is no need to introduce the recommendations of Action 2 earlier than most of the OECD members and the US. Secondly, if we are to introduce the recommendations, it is appropriate to first adopt the unilateral domestic measures including the special recommendations relating to D/NI outcome and apply GAAR in an appropriate manner. Also, we need to enhance the withholding system and keep up with the international trends on the information exchange and collection assistance. Thirdly, if most of the countries introduce hybrid mismatch rules, it is desirable for us to adopt such rules as international norms and comply with the procedures thereof.