국내세법과 조세조약상 조세회피방지조항간의 관계 및 향후 관련제도 개선방안에 대한 연구- 조세조약에 도입되는 주요목적기준을 중심으로 -

In order to prevent treaty shopping, the BEPS Action 6 report provides three options, as a minimum standard that must be fulfilled by countries participating in the BEPS project, that is, (i) the combined approach of an LOB and PPT rule, (ii) the PPT rule alone, or (iii) the LOB rule supplemented by a mechanism that would deal with conduit financing arrangements not already dealt with in tax treaties. Considering that restraints on the treaty benefits are being put in a multitier, this Article first categorized the various approaches against the improper use of the tax treaty, and gave an overview on the nature of those approaches. And then, this Article intensively analyzed the PPT to be introduced into a tax treaty. Further, after reviewing the meaning of the introduction of 'general anti-avoidance rules (GAAR)' in a tax treaty, this Article analyzed the contents of PPT to be adopted by some tax treaties. Further, as the problems of the PPT to be included in a tax treaty in the near future, this Article highlighted that i) the subjectivity in deciding the principal purpose of an arrangement or a transaction, ii) the asymmetric discretion given to tax authorities, and iii) the high possibility of international double taxation to be caused by the application of PPT provision. This article also analyzed problems to be raised because of priority of application between GAAR in a treaty and anti-avoidance rules included in a domestic tax law. Finally, this Article recommended some proposals to minimize the problems mentioned above. That is, this Article proposed various future improvement measures to keep the tax uncertainty at the minimal level as well as some suggestions to be supplemented in tax treaties to be concluded or revised in the near future.