외국납부세액공제의 문제점 및 그 개편방향에 관한 연구

[Purpose]The purpose of this study is to review problems with the current foreign tax payment credit and discuss its reorganization directions, reaching meaningful conclusions. [Methodology]This Study introduced the interpretations of Article 57 in Coperation tax law, and examined their legal issues and theories. [Findings]First, It is urgent to review the scope of recognizing foreign tax payment credit for digital enterprises with large sales that have paid digital taxes. Secondly, Unlike developed nations of OECD that have tended to lower the corporate tax rate, South Korea has increased it. As a result, domestic corporations in the nation are affected by two factors reducing foreign tax payment credit and have double burdens with corporate taxes, which raises a need to adjust them. Finally, It is desirable to let corporations as taxpayers choose between the limitation method by the nation and the bundle limitation method according to the cases of individual income from an overseas source, cases of loss, and types of income. [Implications] Foreign tax payment credit should be managed to adjust double taxation fully as part of legislative policy, but the current system works unfortunately to rather reinforce its application requirements.