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알기 쉬운 의료해외진출 과실송금 안내서 [카자흐스탄 편]

알기 쉬운 의료해외진출 과실송금 안내서 [카자흐스탄 편] : 작성자, 카테고리, 작성일, 조회수, 저자, 첨부파일 정보 제공
작성자 관리자 카테고리 기타
작성일 2020-04-29 조회수 3,654
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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