비거주자의 과세소득 원천기준에 관한 비교법적 고찰

This paper deals with issues of the source rule for the non-resident in Germany and United States. For this purpose, the development of debates and the change of statutes on the source rule in both countries will be reviewed. This paper analyzes differences between source rules of both countries, and shows similar points to each other. And this paper presents some suggestions for making good practices of applying of the source rule. As making comparison between the income tax system of Germany and the one of United States, German tax law adopts schedular system that is based on ‘Quellentheorie’ and U. S. tax law introduces global system that is founded on ‘Reinvermogenszugangstheorie’. Nevertheless the taxation of income of enterprises is grounded on the concept of global income in both countries. While there are just two income sorts that are classified into ordinary income and capital gain in United States, Germany has seven income sorts. However such subdivided classification of income cuts a small figure in corporate taxation because the income that is earned by enterprises is treated as the business income in Germany. Korean income tax law has eleven sorts of income, and so it is similar in the form to German income tax law that adopts schedular system. However Korean income tax law is similar in the substance to U. S. income tax law that introduces global system because one of eleven sorts of income is the item that covers the rest income other than ten sorts of income(so-called 'Other income'). In reference to the taxation of income of the non-resident, Korean tax law provides source incomes in Article 119 and measures of taxation in Article 121 through Article 126. Korean tax law needs to deliberate on the introduction of principles or regulations of the connection between the income classification and source incomes, the allocation to the permanent establishment etc. from German tax law and U. S. tax law.