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Notice: Function _load_textdomain_just_in_time was called incorrectly. Translation loading for the themify domain was triggered too early. This is usually an indicator for some code in the plugin or theme running too early. Translations should be loaded at the init action or later. Please see Debugging in WordPress for more information. (This message was added in version 6.7.0.) in /home2/raleigh/silverbirches19341.com/wp-includes/functions.php on line 6131 Profile – Tang Conway – Silver Birches
다국적기업의 사업구조 개편 전 내국법인 S는 해외 관계사로부터 제품을 수입하고 상표권자인 모회사에게 사용료를 지급하면서 원천징수했다. 더욱이 해외 중간 지주사 P는 국내 유보이익마저 수천억원의 배당으로 수취했다. 이때 배당소득의 실제 귀속자가 Q국에 소재한 P인데도 이를 도관회사(조세회피를 목적으로 만든 회사)로 위장하고 R국 소재 해외 모회사를 귀속자로 신고했다. ‘원천기술 무상제공→중간지주사 현물출자→중간지주사 주식 저가양도’로 이어지는 지배구조 변경을 거쳐, 사주 2세가 초과이윤이 발생하는 해외 핵심자회사 L을 지배하게 되면서 경영권을 편법으로 승계한 것이다.
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