연구보고서
알기 쉬운 의료해외진출 과실송금 안내서 [카자흐스탄 편]
작성자 | 관리자 | 카테고리 | 기타 |
---|---|---|---|
작성일 | 2020-04-29 | 조회수 | 21,335 |
저자 | |||
첨부파일 |
목 차
들어가며 - 본 안내서의 필요성 ································································································ 1
Ⅰ. 국가 개황 ·································································································································· 2
1. 개요 및 경제현황 ··················································································································· 2
2. 외국인 투자환경 ····················································································································· 3
3. 보건의료제도 ··························································································································· 7
Ⅱ. 의료해외 진출 관련 제도 ······································································································ 9
1. 의료기관 개설 가능 형태 및 해외의료인 면허 제도 ····················································· 9
2. 외국인 단독투자 가능 여부 ·································································································· 9
Ⅲ. 금융 및 외환 관리제도 ·········································································································· 10
1. 금융기관 ··································································································································· 10
2. 외환거래 환경 및 환율제도 ································································································· 12
Ⅳ. 의료해외 진출유형 및 과실의 종류 ····················································································· 14
1. 의료해외 진출유형 ·················································································································· 14
2. 의료해외 진출 유형별 과실의 종류 ···················································································· 18
3. 자금투자에 의한 진출을 위한 국내절차 ············································································ 19
4. 의료해외 진출 지원정책 및 제도 ························································································· 24
Ⅴ. 유형별 의료해외 진출 절차 ···································································································· 26
1. 현지 법인 신규설립에 의한 진출 ························································································· 27
2. 인수합병에 의한 진출 ············································································································· 32
3. 대부투자에 의한 진출 ············································································································· 33
4. 인력 파견 또는 현지 취업에 의한 진출 ·············································································· 33
5. 라이선스 사용권 설정, 컨설팅 및 위탁경영 서비스 제공에 의한 진출 ····················· 34
6. 한국 기업과 병원의 카자흐스탄 진출 사례 ······································································· 35
Ⅵ. 조세제도 ········································································································································· 37
1. 국제조세에 관한 기본개념 ······································································································· 37
2. 조세 체계 개괄 ····························································································································· 40
3. 주요 세목 및 과세율 ··················································································································· 40
4. 한국-카자흐스탄 조세조약(이중과세방지협정)에 의한 세율········································· 44
5. 세울 관련 유의사항 ···················································································································· 45
Ⅶ. 과실 송금 ······································································································································· 47
1. 과실 송금의 의미 ························································································································ 47
2. 과실 송금에 관한 법제 ·············································································································· 48
3. 배당금 ············································································································································· 50
4. 이자 ················································································································································· 50
5. 로열티 및 서비스 대금 ··············································································································· 51
6. 임금 ················································································································································· 52
7. 문제점 및 애로사항 ···················································································································· 53
Ⅷ. 현지법인 청산 및 지분양도에 의한 투자금 회수 ································································ 56
1. 지분 및 자산 매각에 의한 투자금 회수 ················································································· 56
2. 청산에 의한 투자금 회수 ··········································································································· 57
Ⅸ. 과실 송금 및 투자금 회수 이후 국내절차 ·············································································· 59
1. 과실 송금 후 국내절차 ················································································································ 59
2. 외국 법인 청산 이후 국내절차 ·································································································· 61
Ⅹ. 투자 분쟁 해결방법 ······················································································································ 62
1. 법원 절차 ········································································································································ 62
2. 국제투자 중재(ISD) ····················································································································· 63
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