The EU(European Union), covering a population of 372 million in 15 European countries, has emerged as the world's largest single trading block. In its efforts to create a completely barrier-free single market, the EU has embarked on a program for economic and monetary union(EMU), scheduled to take into effect on January 1, 1999. Furthermore, the EU has been trying to harmonize tax structures between member countries to better serve the functions of a common market. There have already been several harmonization in the field of corporate taxation and VAT system. However, in order to induce more capital into their respective national economies, member countries within the EU are competing with each other through low tax rates or base.

The deepening of European integration raise crucial challenges for Korean companies with stake in Europe. In particular, the changes in corporate tax system in the EU are forcing Korean companies to establish and implement thorough international tax strategies. In this context, this study investigates the corporate tax system of 4 major overseas direct investment European countries of Korea, namely Germany, United Kingdom, France, and the Netherlands, as well as the tax harmization in the EU. Based on the analysis of tax systems in the EU and Korea, this study presents some international tax strategies for Korean companies investing in the EU. In addition, tax policy implication for reducing the tax burden of Korean TNCs are suggested in the end.

요 약

Ⅰ. 對EU 直接投資와 企業課稅
1. EU의 企業課稅와 租稅戰略의 必要性
2. 韓國企業의 對EU 直接投資
3. 硏究의 目的 및 體系

Ⅱ. 獨逸의 企業課稅
1. 企業活動의 法的 形態
2. 企業이 獲得한 所得에 대한 租稅
3. 課稅所得金額의 計算
4. 配當所得의 二重課稅防止
5. 課稅節次

Ⅲ. 英國의 企業課稅
1. 企業活動의 法的形態
2. 企業이 獲得한 所得에 대한 租稅
3. 課稅所得金額의 計算
4. 配當所得의 二重課稅防止
5. 課稅節次

Ⅳ. 프랑스의 企業課稅
1. 企業活動의 法的 形態
2. 企業이 獲得한 所得에 대한 租稅
3. 課稅所得金額의 計算
4. 配當所得의 二重課稅防止
5. 課稅節次

Ⅴ. 네덜란드의 企業課稅
1. 企業活動의 法的 形態
2. 企業이 獲得한 所得에 대한 租稅
3. 課稅所得金額의 計算
4. 配當所得의 二重課稅
5. 課稅節次

Ⅵ. EU의 稅制調和
1. 槪要
2. EU의 稅制調和 現況
3. EU의 稅制調和 展望

Ⅶ. EU의 企業課稅와 韓國企業의 直接投資戰略
1. EU 主要 4個國의 企業租稅負擔 比較
2. 對EU 直接投資와 最適租稅戰略
3. 韓國의 國際的 連結企業의 租稅競爭力 提高方案

참고문헌