간접투자과세제도의 개선방향

• 영문명: The Study on the improvement of Indirect Investment Taxation
• 발행기관: 원광대학교 법학연구소
• 저자명: 윤현석(Yoon, Hyun-Seok)
• 간행물 정보: 『법학연구』제22집 제1권, 235~249쪽, 전체 15쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2006.06.30

영문 초록

Fund is an idea correspond to investment trust, investment company and investment management company to execute Indirect Investment under Indirect Investment Asset Management Business Act. The Indirect Investment means collecting funds, etc. from investors to manage the assets falling under investment securities, Exchange trade derivatives, real estate, etc. and to distribute profits accruing from the management of such assets to investors. The revision of indirect investment taxation is to keep neutrality between direct investment tax and indirect investment tax. To solve the problems must remove double taxation, that is likely to impose tax on the profit accruing from indirect investment and levy tax on investors of indirect investment. The neutrality of tax year and tax arrangement for the investment profits by indirect investment and direct investment has to be carried out as possible. And the Tax Law needs the system to remove discrimination by indirect investment assets.

목차

Ⅰ. 문제의 제기

Ⅱ. 간접투자의 개념과 유형

Ⅲ. 현행 세법상 간접투자과세제도

Ⅳ. 외국계 펀드에 대한 과세 여부

Ⅴ. 결론: 간접투자과세제도의 개선방향

참고문헌

Abstract

키워드

간접투자 펀드 투자펀드 간접투자과세 펀드과세 외국계 펀드 Indirect Investment Fund Investment Fund Indirect Investment Taxation Fund Taxation Foreign Fund