{"id":224814,"date":"2021-03-24T11:54:24","date_gmt":"2021-03-24T03:54:24","guid":{"rendered":"https:\/\/beta2.law.asia\/?p=224814"},"modified":"2021-10-07T18:23:56","modified_gmt":"2021-10-07T10:23:56","slug":"guide-reporting-economic-substance-bvi","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/kr\/guide-reporting-economic-substance-bvi\/","title":{"rendered":"\uc601\uad6d\ub839 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \ubcf4\uace0 \uac00\uc774\ub4dc"},"content":{"rendered":"<p>\uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 1\ucc28 \ubcf4\uace0 \uae30\uac04 \uc885\ub8cc\uc5d0 \ub530\ub978 \uc8fc\uc694 \uc2dc\uc0ac\uc810\uacfc \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218 \uc8fc\uc694 \uc0ac\ud56d<\/p>\n<p>\uc601\uad6d\ub839 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc(BVI)\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8(economic substance) \uc815\ucc45\uc5d0 \ub530\ub978 1\ucc28 \uc900\uc218 \ubcf4\uace0 \uae30\uac04\uc758 \uc885\ub8cc\uc77c\uc740 2020\ub144 12\uc6d4 29\uc77c\uc774\uc5c8\uc2b5\ub2c8\ub2e4. Carey Olsen \ub85c\ud38c\uc740 \uc544\uc2dc\uc544 \ud0dc\ud3c9\uc591 \uc9c0\uc5ed\uc758 \ub2e4\uc591\ud55c \uae30\uc5c5 \uace0\uac1d\uc744 \ub300\uc0c1\uc73c\ub85c \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc5d0\uc11c\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc900\uc218\uc5d0 \uad00\ud55c \uc790\ubb38\uc744 \uc81c\uacf5\ud558\uace0, \uc774\uc640 \uad00\ub828\ud55c \uc138\uae08\uccad(ITA) \uc138\uae08 \uc2e0\uace0 \uc5c5\ubb34\ub97c \uc9c0\uc6d0\ud574\uc654\uc2b5\ub2c8\ub2e4. \ubcf8 \uae00\uc740 1\ucc28 \ubcf4\uace0 \uae30\uac04 \uc885\ub8cc\uc5d0 \ub530\ub978 \uc8fc\uc694 \uc2dc\uc0ac\uc810\uacfc \uc55e\uc73c\ub85c \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218\uc5d0\uc11c \uc54c\uc544\uc57c \ud560 \ub0b4\uc6a9\uc744 \ub2e4\ub8f9\ub2c8\ub2e4.<\/p>\n<h2><span class=\"vantage-red\">\uc801\uc6a9 \ub300\uc0c1 \ubd84\ub958<\/span><\/h2>\n<p>\ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc758 \ubc95\uc778(\uc608: \ud68c\uc0ac)\uc774 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 \uc801\uc6a9 \ub300\uc0c1\uc774 \ub418\ub294\uc9c0 \ud310\ub2e8\ud558\ub824\uba74 \uc6b0\uc120 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \uc18c\uc7ac \ud68c\uc0ac\uc758 \ubaa8\ub4e0 \uc0ac\uc5c5 \ud65c\ub3d9\uc5d0 \ub300\ud574 \uc0c1\uc138\ud788 \uc774\ud574\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_224774\" aria-describedby=\"caption-attachment-224774\" style=\"width: 250px\" class=\"wp-caption alignleft\"><img decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-224777\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/03\/Michael_Padarin_carey-olsen-250x300.jpg\" alt=\"BVI Offshore\" width=\"250\" height=\"300\" \/><figcaption id=\"caption-attachment-224774\" class=\"wp-caption-text\"><strong>Michael Padarin<\/strong><br \/>\ud64d\ucf69 Carey Olsen \ub85c\ud38c\uc758 \ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac\uc774\uba70<br \/>T: +852 3628 9006<br \/>E: michael.padarin@careyolsen.com<\/figcaption><\/figure>\n<p>\ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ud68c\uc0ac\uac00 \ub300\uae30\uc5c5 \uadf8\ub8f9\uc5d0 \uc18d\ud55c \uacbd\uc6b0\ub294 \ud754\ud55c \uc0ac\ub840\ub85c, \ud574\ub2f9 \uadf8\ub8f9\uc758 \uc0ac\uc5c5 \ud65c\ub3d9\uacfc \uadf8\ub8f9\uc5d0\uc11c \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ud68c\uc0ac\uc758 \uc5ed\ud560\uc744 \ubaa8\ub450 \uc815\ud655\ud788 \uc774\ud574\ud574\uc57c\ub9cc \ud68c\uc0ac\uac00 \uc801\uc6a9 \ub300\uc0c1\uc774 \ub418\ub294\uc9c0 \uc62c\ubc14\ub974\uac8c \ud310\ub2e8\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc815\ud655\ud55c \ubd84\ub958\ub97c \uc704\ud574\uc11c\ub294 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc758 \ub258\uc559\uc2a4\ub97c \uc774\ud574\ud574\uc57c \ud558\uba70, \ubd84\ub958\uc5d0 \ub530\ub77c \uc5b4\ub5a0\ud55c \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294\uc9c0 \uc774\ud574\ud574\uc57c \ud560 \uac83\uc785\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, 2019\ub144 1\uc6d4 1\uc77c \uc774\uc804\uc5d0 \uc124\ub9bd\ub418\uace0, \uae30\ud0c0 \uc0ac\uc5c5\uccb4\uc758 \uc9c0\ubd84\ub9cc\uc744 \ubcf4\uc720\ud558\uc5ec \uc774\ub97c \ud1b5\ud55c \ubc30\ub2f9\uae08\uacfc \uc790\ubcf8 \uc18c\ub4dd\ub9cc\uc744 \ubcf4\uc720\ud55c \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ud68c\uc0ac(\uc774\uc804 \uc2dc\ud589\uc77c \ub300\uc0c1\uc774 \uc544\ub2c8\uc5b4\uc57c \ud568)\ub294 \u201c\uc21c\uc218 \uc9c0\uc8fc \ud68c\uc0ac(pure equity holding entity)\u201d\ub85c \uac04\uc8fc\ub418\uc5b4, \ubcf4\ub2e4 \uc644\ud654\ub41c \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc774 \uc801\uc6a9\ub429\ub2c8\ub2e4. \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc5d0 \ub4f1\ub85d\ub41c \uc911\uac1c\uc778\uc774\ub098 \ub4f1\ub85d \uc0ac\ubb34\uc18c\ub97c \ubcf4\uc720\ud55c \uc77c\ubd80 \uacbd\uc6b0\uc5d0\ub3c4 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc774 \uc644\ud654\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0ac\uc5c5\uccb4\uac00 \uae30\ud0c0 \uc790\uc0b0(\uc608: \ubd80\ub3d9\uc0b0)\uc744 \ubcf4\uc720\ud55c \uacbd\uc6b0\uc5d0\ub294 \uc21c\uc218 \uc9c0\uc8fc \ud68c\uc0ac\ub85c \uac04\uc8fc\ub418\uc9c0 \uc54a\uc73c\uba70, \uc774 \uacbd\uc6b0 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218 \uc694\uac74\uc774 \uc544\uc608 \uc801\uc6a9\ub418\uc9c0 \uc54a\uac70\ub098, \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 \ub2e4\ub978 \ubc94\uc8fc\uac00 \uc801\uc6a9\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc774\ub7ec\ud55c \ubd84\ub958\ub97c \ud1b5\ud574 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc758 \uc0ac\uc5c5\uccb4\uac00 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218\uc758 \ub300\uc0c1\uc778\uc9c0 \uc544\ub2cc\uc9c0 \ud30c\uc545\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc900\uc218 \ub300\uc0c1\uc774 \uc544\ub2cc \uacbd\uc6b0\uc5d0\ub294 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \uad6d\uc81c \uc138\uae08\uccad\uc5d0 \ubcf4\uace0\uc758 \uc758\ubb34\ub9cc \uc788\uc2b5\ub2c8\ub2e4. \uc900\uc218 \ub300\uc0c1\uc778 \uacbd\uc6b0\uc5d0\ub294 \ud574\ub2f9 \uc0ac\uc5c5 \uc720\ud615\uc5d0 \uc801\uc6a9\ub418\ub294 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc744 \ud655\uc778\ud558\uace0, \uc5b4\ub5bb\uac8c \uc774\ub97c \uc900\uc218\ud574\uc57c \ud558\ub294\uc9c0 \ud655\uc778\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<figure id=\"attachment_224770\" aria-describedby=\"caption-attachment-224770\" style=\"width: 250px\" class=\"wp-caption alignleft\"><img decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-224773\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2021\/03\/Daniel_Moore_Carey-Olsen-250x300.jpg\" alt=\"BVI offshore\" width=\"250\" height=\"300\" \/><figcaption id=\"caption-attachment-224770\" class=\"wp-caption-text\"><strong>Daniel Moore<\/strong><br \/>\ud64d\ucf69 Carey Olsen \uc218\uc11d \uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>T: +852 3628 9022<br \/>E: daniel.moore@careyolsen.com<\/figcaption><\/figure>\n<p>\ud604\uc7ac \ub2e4\uc591\ud55c \uae30\uc5c5 \ubc0f \ubc95\ubb34 \uc11c\ube44\uc2a4 \uc81c\uacf5\uc790\ub4e4\uc774 \uc801\uc6a9 \ub300\uc0c1 \ud655\uc778\uc744 \uc704\ud55c \ubd84\ub958 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud558\uace0 \uc788\uc73c\ub098, \uc774\ub7ec\ud55c \ubd84\ub958 \uc5c5\ubb34\ub294 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 \uccab \ub2e8\uacc4\uc5d0 \ubd88\uacfc\ud569\ub2c8\ub2e4. \ub4f1\ub85d \uc0ac\ubb34\uc18c\ub098 \uae30\ud0c0 \uc790\ubb38 \uc11c\ube44\uc2a4\ub97c \ud1b5\ud574 \ubd84\ub958 \uc11c\ube44\uc2a4\ub97c \ubc1b\uc740 \uc5ec\ub7ec \uae30\uc5c5\uc740 \uacb0\uad6d \uc774\ud6c4 \ub2e8\uacc4\uc758 \uc900\uc218 \uc774\ud589\uc5d0 \uad00\ub828\ub41c \uc790\ubb38\uc744 \uc5bb\uae30 \uc704\ud574 \ub2f9\uc0ac\ub97c \ucc3e\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"vantage-red\">\uc62c\ubc14\ub978 \uc790\ubb38<\/span><\/h2>\n<p>\uc801\uc6a9 \ub300\uc0c1 \ubd84\ub958\uac00 \uc644\ub8cc\ub418\uace0 \uc900\uc218 \uc694\uac74 \ub300\uc0c1\uc778 \uac83\uc774 \ud655\uc778\ub41c \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ud68c\uc0ac\ub294 \ud574\ub2f9 \ud68c\uacc4 \uae30\uac04(2019\ub144 6\uc6d4 30\uc77c\ubd80\ud130 2020\ub144 6\uc6d4 29\uc77c) \ub0b4 \uace0\uc6a9\uc778, \uc9c0\ucd9c, \uc0ac\uc5c5 \ubd80\uc9c0\ub97c \uae30\ubc18\uc73c\ub85c \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 \ubc94\uc704\ub97c \ud30c\uc545\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 \ubc94\uc704\ub294 \uc0ac\uc5c5 \ud589\uc704\uc758 \uc720\ud615 \ub610\ub294 \ud574\ub2f9 \ud589\uc704\ub97c \ud1b5\ud574 \ucc3d\ucd9c\ub41c \uc18c\ub4dd\uc758 \uc218\uc900\uc5d0 \ub530\ub77c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2e4\uc9c8 \uc694\uac74\uc758 \ubc94\uc704\ub97c \ud30c\uc545\ud558\ub824\uba74 \uac01 \uc0ac\uc5c5\uccb4\uc640 \uc0ac\uc5c5 \ud589\uc704\ub97c \uace0\ub824\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n<p>\ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ud68c\uc0ac\ub294 \ud2b9\ud788 \uc544\uc2dc\uc544 \ud0dc\ud3c9\uc591 \uc9c0\uc5ed\uc5d0\uc11c \ubd80\ub3d9\uc0b0 \ubcf4\uc720, \uac1c\uc778 \ud22c\uc790, \uc790\uc0b0 \uae08\uc735 \ubc0f \uc784\ub300, \uc5ed\ub0b4 \uc0ac\uc5c5 \ud380\ub529 \uc218\ub2e8 \ub4f1\uc758 \ub2e4\uc591\ud55c \ubaa9\uc801\uc73c\ub85c \uc778\uae30\uac00 \ub192\uc2b5\ub2c8\ub2e4. \ub2f9\uc0ac\ub294 \uac1c\ubcc4 \uc0ac\uc5c5\uccb4\uc5d0 \uc801\uc6a9\ub418\ub294 \ubaa8\ub4e0 \uacbd\uc81c \uc2e4\uc9c8 \uc694\uac74\uc744 \ud30c\uc545\ud558\uace0, \ud544\uc694\ud55c \uacbd\uc6b0 \uc900\uc218 \ubb38\uc81c\uc5d0 \ub300\ud55c \ub9ac\uc2a4\ud06c \ud3c9\uac00 \ubc0f \uc194\ub8e8\uc158\uc744 \ub3c4\ucd9c\ud568\uc5d0 \uc788\uc5b4 \uc62c\ubc14\ub978 \ubc95\ub960 \uc790\ubb38\uc744 \uc5bb\ub294 \uac83\uc774 \uc5bc\ub9c8\ub098 \uc911\uc694\ud55c\uc9c0 \uc9c1\uc811 \uacbd\ud5d8\ud588\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub610\ud55c \uacf5\uc2dd\uc801\uc778 \ubc95\ub960 \uc790\ubb38\uc744 \ubb38\uc11c\ud654\ud568\uc73c\ub85c\uc368 \uc138\uae08\uccad\uc5d0 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 \ubcf4\uace0 \uc758\ubb34\uac00 \uc788\ub294 \uc774\uc0ac\uc640 \uae30\ud0c0 \uc8fc\uc8fc\ub4e4\uc758 \uc6b0\ub824\ub97c \ub35c \uc218 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4. \ub610\ud55c, \uc790\ubb38\uc744 \ubc1b\uc740 \ud589\uc704 \uc790\uccb4\ub85c \ud574\ub2f9 \uc0ac\uc5c5\uccb4\uac00 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218\uc758 \ucc45\uc784\uc744 \uace0\ub824\ud558\uace0 \uc788\ub2e4\ub294 \uac83\uc744 \ubcf4\uc5ec\uc904 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<h2><span class=\"vantage-red\">\uc0ac\uc5c5 \uad6c\uc870<\/span><\/h2>\n<p>\uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc774 \ub3c4\uc785\ub428\uc5d0 \ub530\ub77c, \uc900\uc218 \ub300\uc0c1\uc778 \uc0ac\uc5c5\uccb4\ubfd0\ub9cc \uc544\ub2c8\ub77c \uc774\ub7ec\ud55c \uc0ac\uc5c5\uccb4\uc640 \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\ub294 \uc0ac\uc5c5\uccb4 \ubaa8\ub450\uac00 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc758 \uc900\uc218\ub97c \uc911\uc694\ud558\uac8c \uc0dd\uac01\ud558\uac8c \ub418\uc5c8\uc73c\uba70, \ubbf8\uc900\uc218 \uc2dc \uc5b4\ub5a0\ud55c \uc601\ud5a5\uc774 \uc788\ub294\uc9c0 \uc8fc\ubaa9\ud558\uac8c \ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\ub2f9\uc0ac\ub294 \uae30\uc5c5 \uace0\uac1d\ub4e4\uc774 \uae30\uc874 \ubc0f \uc2e0\uaddc \uac70\ub798 \uc2dc \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 \uc900\uc218\ub97c \uc608\uc804\ubcf4\ub2e4 \ub354\uc6b1 \uc911\uc694\ud558\uac8c \uace0\ub824\ud558\ub294 \uac83\uc744 \ud655\uc778\ud588\uc2b5\ub2c8\ub2e4. \uc774\ub294 \uc544\ub798\uc5d0 \uba85\uc2dc\ub41c \ubbf8\uc900\uc218\uc5d0 \ub530\ub978 \ubc8c\uae08\uc744 \uace0\ub824\ud560 \ub54c \ub2f9\uc5f0\ud55c \uac83\uc785\ub2c8\ub2e4. \uae30\uc5c5 \uae08\uc735 \uac70\ub798\uac00 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc758 \ud68c\uc0ac\ub97c \ud3ec\ud568\ud558\ub294 \uacbd\uc6b0, \uc0ac\uc5c5 \uad6c\uc870\uc640 \uc790\uae08 \ud750\ub984\uc744 \ud30c\uc545\ud558\uc5ec \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \uad00\ub828 \uc0ac\uc548\uc744 \ucd08\uae30\uc5d0 \ud30c\uc545\ud558\ub294 \uac83\uc774 \uc911\uc694\ud569\ub2c8\ub2e4.<\/p>\n<p>\uc900\uc218 \ub300\uc0c1 \ud65c\ub3d9(\uc608: \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \uc0ac\uc5c5\uccb4\ub85c\ubd80\ud130\uc758 \uc218\ucde8 \ucc44\uad8c\uc744 \uc5ed\ub0b4 \uadf8\ub8f9 \uacc4\uc5f4\uc0ac\uc5d0 \ud560\ub2f9)\uacfc \uc900\uc218 \uc694\uac74 \ub300\uc0c1\uc774 \uc544\ub2cc \uae30\ud0c0 \ud65c\ub3d9(\uc608: \ubd80\ub3d9\uc0b0 \ubcf4\uc720 \ub610\ub294 \uc790\ubcf8 \ubaa8\uc9d1)\uc744 \ubaa8\ub450 \uc601\uc704\ud558\ub294 \uc0ac\uc5c5\uccb4\uc758 \uacbd\uc6b0 \uc900\uc218 \ub300\uc0c1\uc774 \ub418\ub294 \ud65c\ub3d9\uc744 \uc21c\uc11c\ub300\ub85c \ud655\uc778\ud574\ubcf4\ub294 \uac83\ub3c4 \uc88b\uc740 \ubc29\ubc95\uc785\ub2c8\ub2e4.<\/p>\n<p>\ub610\ud55c, \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ud68c\uc0ac\uc5d0 \ud2b9\uc815 \uc0ac\uc5c5 \ud65c\ub3d9\uc744 \uc704\ud0c1\ud558\uac70\ub098, \ud604\uc9c0 \uc784\uc6d0\uc744 \uc784\uc6a9\ud55c \uacbd\uc6b0 \uc900\uc218 \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc5c5\ubb34 \uc704\ud0c1\uc740 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc5d0\uc11c \uba85\uc2dc\uc801\uc73c\ub85c \ud5c8\uc6a9\ub418\ub098, \ud575\uc2ec \uc18c\ub4dd \ucc3d\ucd9c \ud65c\ub3d9(CIGA)\uc740 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ub0b4\uc5d0\uc11c\ub9cc \uc704\ud0c1\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc608\ub97c \ub4e4\uc5b4, \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \uae30\ubc18\uc758 \uae08\uc735 \ubc0f \uc784\ub300 \uc0ac\uc5c5\uccb4\ub294 HR\uc774\ub098 \uae09\uc5ec\uc640 \uac19\uc740 \ube44 CIGA \uc5c5\ubb34\ub97c \uc704\ud0c1\ud560 \uc218 \uc788\uc73c\ub098, \uae08\uc735 \ubc0f \uc784\ub300 \uc0ac\uc5c5\uc744 \uc704\ud55c \uc790\uae08 \ubaa8\uc9d1 \uc57d\uad00 \ub3d9\uc758 \ubc0f \ub9ac\uc2a4\ud06c \uad00\ub9ac \ub4f1\uacfc \uac19\uc740 CIGA \ud574\ub2f9 \ud589\uc704\ub294 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc5d0 \uc0c1\uc8fc\ud558\ub294 \uace0\uc6a9\uc778\uc774 \uc788\ub294 \ud68c\uc0ac\uc5d0\ub9cc \uc704\ud0c1\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc0c1\uae30 \uc694\uac74\uc744 \ucda9\uc871\ud558\ub294 \uc704\ud0c1 \uc5c5\ubb34\uc758 \uacbd\uc6b0 \ube44\uc6a9, \uace0\uc6a9\uc778 \ubc0f \ubd80\uc9c0 \uce21\uba74\uc5d0\uc11c \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc5d0\uc11c\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8\uc744 \uc785\uc99d\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c, \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \uae30\ubc18 \ud68c\uacc4\uc0ac \ubc0f \uc774\uc0ac \uc120\uc784 \ub610\ub294 \uae30\ud0c0 \uc5c5\ubb34\uc758 \uc704\ud0c1\uc740 \uacbd\uc81c\uc801 \uc2e4\uc9c8\uc744 \uc785\uc99d\ud560 \uc218 \uc788\uc73c\uba70, \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc758 \uc900\uc218 \ub300\uc0c1\uc774 \ub429\ub2c8\ub2e4.<\/p>\n<h2><span class=\"vantage-red\">\uc900\uc218 \ub9ac\uc2a4\ud06c \ubc0f \uad00\ub9ac<\/span><\/h2>\n<p>\ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc758 \uc0ac\uc5c5\uccb4\uac00 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc758 \ubbf8\uc900\uc218\ub85c \uc778\ud55c \ub9ac\uc2a4\ud06c\ub97c \uac71\uc815\ud558\ub294 \uac83\uc740 \ub2f9\uc5f0\ud569\ub2c8\ub2e4. \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc740 \uc544\uc9c1 \uac80\uc99d\ub418\uc9c0 \uc54a\uc558\uae30 \ub54c\ubb38\uc5d0, \uc774\uc5d0 \ub300\ud55c \ubbf8\uc900\uc218\ub97c \uc138\uae08\uccad\uc774 \uc5b4\ub5bb\uac8c \uad00\ub9ac\ud560\uc9c0\uc5d0 \ub300\ud574\uc11c\ub294 \uc544\uc9c1 \uad6c\uccb4\uc801\uc73c\ub85c \uc54c\ub824\uc9c4 \ubc14\uac00 \uc5c6\uc2b5\ub2c8\ub2e4. OECD\uc758 \uad6d\uac00 \uac04 \uc18c\ub4dd \uc774\uc804\uc744 \ud1b5\ud55c \uc138\uc6d0 \uc7a0\uc2dd(BEPS) \ud504\ub808\uc784\uc6cc\ud06c\ub294 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\ub97c \ud3ec\ud568\ud55c \uc5ec\ub7ec \uad6d\uac00\ub4e4\uc774 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc744 \ub9c8\ub828\ud558\ub294 \uacc4\uae30\ub97c \uc81c\uacf5\ud588\uc73c\uba70, OECD\ub294 \uc55e\uc73c\ub85c \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc815\ucc45\uc774 \ub3c4\uc785\ub41c \uad6d\uac00\ub4e4\uc758 \ucca0\uc800\ud55c \uc2dc\ud589\uc744 \uae30\ub300\ud560 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<p>\ud55c \uac00\uc9c0 \ud655\uc2e4\ud55c \uac83\uc740 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ub2f9\uad6d\uc774 2021\ub144 \ucd08\uc5d0 \uc804\ub840\uc5c6\uc774 \ub9c9\ub300\ud55c \uc591\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \ubcf4\uace0\uc11c\ub97c \ucc98\ub9ac\ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc785\ub2c8\ub2e4. \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 \uccab \uc704\ubc18 \uc2dc \ubc8c\uae08\uc740 \ucd5c\uc18c $5,000\uc785\ub2c8\ub2e4. \uc138\uae08\uccad\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \ubbf8\uc900\uc218 \uacb0\uc815\uc740 \uc0c1\uace0\uac00 \uac00\ub2a5\ud558\uba70, \uc138\uae08\uccad\uc740 \ubbf8\uc900\uc218\ub77c\uace0 \ud310\ub2e8\ud55c \uc774\uc720\ub97c \ubc18\ub4dc\uc2dc \uc124\uba85\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uc0ac\uc758 \ub4f1\ub85d \ubc0f \ud30c\ud2b8\ub108\uc2ed \ub4f1\uacfc \uad00\ub828\ud558\uc5ec \uacc4\uc18d\ub41c \ubbf8\uc900\uc218 \ubc1c\uc0dd \uc2dc \ubc8c\uae08 \ub610\ud55c \uc99d\uac00\ud558\uac8c \ub429\ub2c8\ub2e4.<\/p>\n<p>\uacbd\uc81c\uc801 \uc2e4\uc9c8 \ubcf4\uace0\ub294 \ud604\uc7ac\ub3c4 \uc9c4\ud589 \uc911 \uc785\ub2c8\ub2e4. 2020\ub144 12\uc6d4 29\uc77c \ubcf4\uace0\ub97c \uc644\ub8cc\ud55c \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \uc18c\uc7ac\uc758 \ub300\uc0c1 \ud68c\uc0ac\ub294 \ud604\uc7ac 2\ucc28 \ud68c\uacc4 \uae30\uac04(2020\ub144 6\uc6d4 30\uc77c~2021\ub144 6\uc6d4 29\uc77c)\uc758 \uc911\ubc18\uc5d0 \uc640 \uc788\uc73c\uba70, 2\ucc28 \ud68c\uacc4 \uae30\uac04\uc5d0 \ub300\ud55c \ubcf4\uace0\uc11c\ub97c 2021\ub144 12\uc6d4 29\uc77c \uc774\uc804\uae4c\uc9c0 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \ud68c\uacc4 \uae30\uac04 \ub3d9\uc548 \uc0ac\uc5c5 \ud65c\ub3d9\uc774 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uae30 \ub54c\ubb38\uc5d0, \uc801\uc6a9\ub418\ub294 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218 \uc694\uac74 \ub610\ud55c \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<p>\uc774\uc5d0 \ub530\ub77c, \uc815\uae30\uc801\uc73c\ub85c \ubc95\ub960 \uc790\ubb38\uc744 \ubc1b\uc544 \ubb38\uc11c\ud654\ud558\uba74 \ub9ac\uc2a4\ud06c\ub97c \uad00\ub9ac\ud560 \uc218 \uc788\uc744 \ubfd0\ub9cc \uc544\ub2c8\ub77c, \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc\uc5d0\uc11c \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218\ub97c \uc801\uadf9\uc801\uc73c\ub85c \uad00\ub9ac\ud558\uace0 \uc788\uc74c\uc744 \uaddc\uc81c \ub2f9\uad6d\uc5d0 \uc785\uc99d\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc \ud68c\uc0ac\ub97c \ud3ec\ud568\ud558\ub294 \uc2e0\uaddc \uac70\ub798 \ubc0f \uc0ac\uc5c5 \uad6c\uc870\uc758 \uacbd\uc6b0 \uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218 \uc5ec\ubd80\ub97c \uc0ac\uc5c5 \ucd08\uae30\ubd80\ud130 \uace0\ub824\ud558\uace0 \ud30c\uc545\ud574\uc57c \ud560 \uac83\uc785\ub2c8\ub2e4.<\/p>\n<section class=\"format-info\">\n<p style=\"text-align: center;\"><strong><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter size-medium wp-image-105048\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2017\/08\/Carey-Olsen-Logo-300x36.jpg\" alt=\"Carey-Olsen-Logo\" width=\"300\" height=\"36\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2017\/08\/Carey-Olsen-Logo-300x36.jpg 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2017\/08\/Carey-Olsen-Logo.jpg 591w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>CAREY OLSEN HONG KONG<\/strong><br \/>\nSuites 3610-13<br \/>\nJardine House<br \/>\n1 Connaught Place, Central<br \/>\nHong Kong<br \/>\nT: +852 3628 9000<br \/>\nE: hongkong@careyolsen.com<\/p>\n<p style=\"text-align: center;\">www.careyolsen.com<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uacbd\uc81c\uc801 \uc2e4\uc9c8 \uc694\uac74\uc758 1\ucc28 \ubcf4\uace0 \uae30\uac04 \uc885\ub8cc\uc5d0 \ub530\ub978 \uc8fc\uc694 \uc2dc\uc0ac\uc810\uacfc \uc2e4\uc9c8 \uc694\uac74 \uc900\uc218 \uc8fc\uc694 \uc0ac\ud56d \uc601\uad6d\ub839 \ubc84\uc9c4 \uc544\uc77c\ub79c\ub4dc(BVI)\uc758 \uacbd\uc81c\uc801 \uc2e4\uc9c8(economic substance) \uc815\ucc45\uc5d0 \ub530\ub978 1\ucc28 \uc900\uc218 \ubcf4\uace0 \uae30\uac04\uc758 \uc885\ub8cc\uc77c\uc740 2020\ub144 12\uc6d4 29\uc77c\uc774\uc5c8\uc2b5\ub2c8\ub2e4. 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