간접투자과세제도의 개선방향

The Study on the improvement of Indirect Investment Taxation

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.