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회사정리 및 화의절차중인 회사의 조세채무에 관한 검토 = A brief review on tax liability of a company under the procedure of reorganization and quaisi-reorganization(debts arrangement)

자료유형: 기사

ISSN: 12269387

서명/저자: 회사정리 및 화의절차중인 회사의 조세채무에 관한 검토 = A brief review on tax liability of a company under the procedure of reorganization and quaisi-reorganization(debts arrangement) / 양규원

발행사항: 서울 : 용인송담대학, 1998.

형태사항: pp. 229-242

초록/해제: 요약 :Recently in February, '98, the laws concerning reorganization and debts arrangement were changed. In this article, major contents of such a revision were reviewed from the view point of tax liability of the company in such a procedure and as a result, several issues were raised for consideration in future improvement of related laws. Such issues are as following ;1) Additional tax liability on gain from waived claims Under the reorganization or arrangement, a part of claims to a debtor could be waived. In such a case, the gain needs to be excluded from taxable income, i.e., tax liability, if any, on such a gain needs to be waived also.2) Waiver of tax claims for a selected reorganization case In the case of reorganization, waiver of tax claims need to be made possible with the consent of the taxing authorities in order to give more effectiveness to a selected reorganization case whereas only deferment is possible currently.3) Extension of deferment of tax claims for a debts arrangement case In the case of debts arrangement, the period of deferment of tax claims need to be extended to a term similar to that for a reorganization case, i.e. 1 year or two years(currently, maximum 9-month term of deferment is available for an arrangement case just like other case of financially distressed debtors not in a legal procedure of arrangement).