연구보고서
알기 쉬운 의료해외진출 과실송금 안내서 [러시아 편]
작성자 | 관리자 | 카테고리 | 기타 |
---|---|---|---|
작성일 | 2020-04-29 | 조회수 | 21,355 |
저자 | |||
첨부파일 |
목 차
들어가며 - 본 안내서의 필요성 ···································································································· 1
Ⅰ. 국가 개황 ····································································································································· 2
1. 개요 및 경제 현황 ······················································································································ 2
2. 외국인 투자 환경 ························································································································ 4
3. 보건의료제도 ······························································································································· 6
Ⅱ. 의료해외 진출 관련 제도 ········································································································· 7
1. 개설 가능한 의료기관 형태와 해외의료인 면허 제도 ······················································ 7
2. 외국인 단독투자 가능 여부 ····································································································· 7
Ⅲ. 금융 및 외환 관리제도 ············································································································· 9
1. 금융 제도 ······································································································································ 9
2. 외환관리 및 환율제도 ··············································································································· 9
Ⅳ. 의료해외 진출유형 및 과실의 종류 ····················································································· 12
1. 의료해외 진출유형 ···················································································································· 12
2. 의료해외 진출 유형별 과실의 종류 ······················································································ 17
3. 자금투자에 의한 진출을 위한 국내절차 ············································································· 18
4. 의료해외 진출 지원정책 및 제도 ·························································································· 23
Ⅴ. 유형별 의료해외 진출 절차 ····································································································25
1. 현지 법인 신규설립에 의한 진출 ························································································· 26
2. 인수합병에 의한 진출 ············································································································· 31
3. 대부투자에 의한 진출 ············································································································· 32
4. 인력 파견 또는 현지 취업에 의한 진출 ·············································································· 33
5. 라이선스 사용권 설정, 컨설팅 및 위탁경영 서비스 제공에 의한 진출 ····················· 35
Ⅵ. 조세제도 ····································································································································· 36
1. 국제조세에 관한 기본개념 ····································································································· 36
2. 조세 체계 개괄 ··························································································································· 39
3. 주요 세목 및 과세율 ················································································································· 40
4. 한국-러시아 조세제약(이중과세방지협정)에 의한 세율 ··············································· 42
Ⅶ. 과실 송금 ···································································································································· 43
1. 과실 송금의 의미 ······················································································································ 43
2. 과실 송금에 관한 법제 ············································································································ 44
3. 배당금 ·········································································································································· 47
4. 이자 ·············································································································································· 49
5. 로열티 및 서비스 대금 ············································································································ 50
6. 임금 ·············································································································································· 52
7. 문제점 및 애로사항 ·················································································································· 53
Ⅷ. 현지 법인 청산 및 지분양도에 의한 투자금 회수 ··························································· 55
1. 지분 및 자산 매각에 의한 투자금 회수 ·············································································· 55
2. 현지 법인 청산에 의한 투자금 회수 ···················································································· 56
Ⅸ. 과실 송금 및 투자금 회수 이후 국내절차 ········································································· 60
1. 과실 송금 후 국내절차 ············································································································ 60
2. 국외법인 청산 이후 국내절차 ······························································································· 62
Ⅹ. 투자 분쟁 해결방법 ················································································································· 63
1. 분쟁해결 절차(법원과 중재) ································································································· 63
2. 국제투자 중재(ISD)·················································································································· 65
■ 참고자료…·……·……·················································································································· 67