연구보고서
알기 쉬운 의료해외진출 과실송금 안내서 [우즈베키스탄 편]
작성자 | 관리자 | 카테고리 | 기타 |
---|---|---|---|
작성일 | 2020-04-29 | 조회수 | 20,674 |
저자 | |||
첨부파일 |
목 차
들어가며 - 본 안내서의 필요성 ······························································································· 1
Ⅰ. 국가 개황 ································································································································· 2
1. 개요 및 경제 현황 ·················································································································· 2
2. 외국인 투자환경 ····················································································································· 4
3. 보건의료제도 ··························································································································· 8
Ⅱ. 의료해외 진출 관련 제도 ····································································································· 9
1. 의료기관 개설 가능 형태 및 의료면허 인정 ··································································· 9
2. 외국인 단독투자 가능 여부 ································································································· 9
3. 한국 기업과 병원의 우즈베키스탄 진출 현황 ································································ 10
Ⅲ. 금융 및 외환 관리제도 ··········································································································· 11
1. 금융시장 ······································································································································ 11
2. 외환거래 및 환율제도 ·············································································································· 11
Ⅳ. 의료해외 진출 유형 및 과실의 종류 ··················································································· 17
1. 의료해외 진출 유형 ·················································································································· 17
2. 의료해외 진출 유형별 과실의 종류 ······················································································ 21
3. 자금투자에 의한 진출을 위한 국내절차 ············································································· 22
4. 의료해외 진출 지원정책 및 제도 ·························································································· 27
Ⅴ. 유형별 의료해외 진출 절차 ··································································································· 29
1. 현지법인 신규설립에 의한 진출 ··························································································· 30
2. 인수합병을 통한 투자 진출 ···································································································· 35
3. 대부투자에 의한 진출 ·············································································································· 36
4. 인력 파견 또는 현지 취업에 의한 진출 ············ ·································································· 36
5. 라이선스 사용권 설정, 컨설팅 및 위탁경영 서비스 제공에 의한 진출 ······················ 37
Ⅵ. 조세제도 ······································································································································ 39
1. 국제조세에 관한 기본개념 ······································································································ 39
2. 조세 체계 개괄 ···························································································································· 42
3. 주요 세목 및 과세율 ·················································································································· 43
4. 한국-우즈베키스탄 조세조약(이중과세방지협정)에 의한 세율 ··································· 45
Ⅶ. 과실 송금 ····································································································································· 46
1. 과실 송금의 의미 ······················································································································· 46
2. 과실 송금에 관한 법제 ············································································································· 47
3. 배당금 ··········································································································································· 49
4. 이자 ··············································································································································· 50
5. 로열티 및 서비스 대금 ············································································································· 51
6. 임금 ··············································································································································· 52
7. 문제점 및 애로사항···················································································································· 54
Ⅷ. 현지법인 청산 및 지분양도에 의한 투자금 회수 ····························································· 56
1. 지분 및 자산 매각에 의한 투자금 회수 ··············································································· 56
2. 현지법인 청산에 의한 투자금 회수 ······················································································ 57
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. 법원 절차 ····································································································································· 63
2. 국제투자 중재(ISD) ·················································································································· 64
3. 중재판정 또는 외국법원 판결의 집행··················································································· 65
■ 유관기관 웹사이트······················································································································· 67
■ 참고자료 ········································································································································· 68