세법상 혼성 불일치로 인한 과세문제에 관한 연구 - 혼성사업체와 혼성증권을 중심으로 -

The neutrality of taxation, a basic ideology guiding the tax law, should be respected in cross-border economic activities and investment decisions. And the Single Tax Principle should be observed in a situation where residence jurisdiction and source jurisdiction taxation co-exist. But, an issue of Hybrid Mismatch may arise that the result of dichotomous distinction under the tax law differs from country to country because there are no single standards in international transactions. Therefore, we need to find a way to resolve the double taxation or double non-taxation issue which is attributed to the hybrid mismatch if the single tax principle is a taxation principle that we must follow in international trade. We may approach the way of solving the problems caused by hybrid mismatch in three aspects-i.e., to minimize the hybrid mismatch and resolve double taxation and double non-taxation issues. First, as the problems caused by the hybrid mismatch will be minimized if each country's domestic tax classification is harmonized, each country should prepare classification criteria with the international compatibility by reflecting implications derived from a comparative analysis in its own tax law as much as possible. In addition, if there is a set criteria used internationally, it may need to be used actively. Second, because it may not be enough to prevent hybrid mismatch only by aligning classification criteria in the realistic aspect, we should prepare a plan to resolve any tax issue related to the hybrid mismatch. In advance, as hybrid mismatch could cause difficulty in applying a tax treaty in double taxation, it is needed to provide the context for applying a tax treaty basically by accepting the position of a source or residence jurisdiction. And we may also consider restricting source or residence jurisdiction taxation if such a tax treaty is not applicable. Next, it is needed to introduce the way of enhancing source-based or residence-based taxation in the case of payment deducted in a source jurisdiction but not being includible in ordinary income by the recipient. But it seems necessary to limit the scope of the hybrid mismatch rule in the legislative process by excluding unintended double non-taxation at the neutrality of taxation level.