{"id":474263,"date":"2024-03-02T09:31:42","date_gmt":"2024-03-02T01:31:42","guid":{"rendered":"https:\/\/beta3.law.asia\/?p=474263"},"modified":"2024-06-21T17:23:19","modified_gmt":"2024-06-21T09:23:19","slug":"direction-corrections-singapore-tax","status":"publish","type":"post","link":"https:\/\/beta3.law.asia\/ko\/direction-corrections-singapore-tax\/","title":{"rendered":"\uc2f1\uac00\ud3ec\ub974\uc758 \ub610 \ub2e4\ub978 \ubcc0\ud654, \uc138\uc81c \uac1c\ud3b8"},"content":{"rendered":"<p><span style=\"color: #808080;\"><strong>\uc544\uc2dc\uc544\uc758 \uc12c\ub098\ub77c \uc2f1\uac00\ud3ec\ub974\ub294 \uacbd\uc7c1\ub825\uc744 \uc720\uc9c0\ud558\uace0, \uc5d0\ub108\uc9c0 \uc804\ud658 \ube44\uc6a9\uc744 \uc9c0\ubd88\ud558\uace0, \uc0c8\ub85c\uc6b4 \uad6d\uc81c \ud45c\uc900\uc5d0 \ub9de\ucd94\uae30 \uc704\ud574 \uc138\uc81c \uac1c\ud3b8\uc5d0 \ub098\uc11c\uace0 \uc788\ub2e4.<\/strong><\/span><\/p>\n<p><span class=\"custom-dropcap-orange vantage-orange\">\ucd5c<\/span>\uadfc \uc9c4\ud589\ub418\uace0 \uc788\ub294 \uc2f1\uac00\ud3ec\ub974\uc758 \uc138\uc81c \ubcc0\uacbd\uc5d0\ub294 \uad6d\uc81c \uaddc\uce59\uc5d0 \ubd80\ud569\ud558\uace0, \uc815\ubd80 \uc900\ube44\uae08\uc744 \ubcf4\ucda9\ud558\uace0 \ubbf8\ub798\uc758 \uad6d\uac00\uc801 \ub2c8\uc988\ub97c \ub4b7\ubc1b\uce68\ud558\uba70, \uc5d0\ub108\uc9c0 \uc804\ud658 \ub178\ub825\uc5d0 \uc790\uae08\uc744 \uc9c0\uc6d0\ud558\uace0, \uae00\ub85c\ubc8c \ubd88\ud655\uc2e4\uc131 \uc18d\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4 \ub9e4\ub825\uc744 \uc720\uc9c0\ud574\uc57c \ud558\ub294 \ub4f1 \uadf8 \ub3d9\uc778(\u52d5\u56e0)\uc774 \ub2e4\uc591\ud558\ub2e4. \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc0b4\ud3b4\ubcf4\uc790.<\/p>\n<h2 class=\"Basic-Paragraph\"><span class=\"vantage-orange\"><strong><span class=\"CharOverride-14\">\uad6d\uc81c \uaddc\uc815<\/span><\/strong><\/span><\/h2>\n<p>BEPS 2.0. Singapore\ub294 2025\ub144 1\uc6d4 1\uc77c\uae4c\uc9c0 OECD \uc138\uc6d0\uc7a0\uc2dd \ubc0f \uc18c\ub4dd\uc774\uc804(BEPS) \ud504\ub85c\uc81d\ud2b8\uc758 Pillar2(\uae00\ub85c\ubc8c \ucd5c\uc800\ud55c\uc138)\ub97c \uc900\uc218\ud560 \uac83\uc784\uc744 \ubc1c\ud45c\ud588\ub294\ub370, \uc774\ub294 \uc18c\ub4dd \uc0b0\uc785 \uaddc\uce59, \uc801\uaca9 \uad6d\ub0b4 \ucd5c\uc800\ud55c\uc138 \ubc0f \uacfc\uc18c \uacfc\uc138 \uc774\uc775 \uaddc\uce59\uc758 \ub3c4\uc785\uc744 \uc758\ubbf8\ud55c\ub2e4.<\/p>\n<figure id=\"attachment_467564\" aria-describedby=\"caption-attachment-467564\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-467567 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Eugene-Lim.jpg\" alt=\"Eugene Lim\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-467564\" class=\"wp-caption-text\"><strong>Eugene Lim<\/strong><br \/>\uc124\ub9bd \ub300\ud45c<br \/>WTS Taxise<br \/>Singapore<br \/>\uc804\ud654: +65 6304 7978<br \/>\uc774\uba54\uc77c:<a href=\"mailto:eugene.lim@taxiseasia.com\">eugene.lim@taxiseasia.com<\/a><\/figcaption><\/figure>\n<p>\uc2f1\uac00\ud3ec\ub974 \uad6d\uc138\uccad(IRAS)\uc740 \uc2f1\uac00\ud3ec\ub974\uc758 \uae30\uc874 \ubc0f \uacc4\ud68d \uc911\uc778 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c(\uac10\uc138)\uc640 \ubcf4\uc870\uae08\uc774 \ub2e4\uad6d\uc801\uae30\uc5c5(MNE)\uc758 \uad00\ud560 \uc2e4\ud6a8 \uc138\uc728\uc5d0 \uc601\ud5a5\uc744 \uc8fc\uc9c0 \uc54a\ub294 &#8220;\uc801\uaca9 \ud658\uae09 \uac00\ub2a5 \uc138\uae08 \uacf5\uc81c&#8221;(QRTC)\ub85c \uac04\uc8fc\ub418\ub294\uc9c0 \uc5ec\ubd80\ub97c \uac80\ud1a0\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>\uc9c0\ub09c 4\ub144 \uc911 2\ub144 \ub3d9\uc548 \uc5f0\ub9e4\ucd9c\uc774 7\uc5b5 5\ucc9c\ub9cc \uc720\ub85c(8\uc5b5 2,460\ub9cc \ub2ec\ub7ec)\uc774\uace0 \ub2e4\uc74c\uc758 \uacbd\uc6b0\uc5d0 \ud574\ub2f9\ub418\ub294 MNE\ub294 \uc774\ub7ec\ud55c \ubcc0\ud654\ub97c \uba74\ubc00\ud788 \ubaa8\ub2c8\ud130\ub9c1\ud574\uc57c \ud55c\ub2e4:<\/p>\n<ul>\n<li>\uc2f1\uac00\ud3ec\ub974\uc5d0 \ubcf8\uc0ac\ub97c \ub450\uace0 \uc788\ub294 \uacbd\uc6b0<\/li>\n<li>\uc2f1\uac00\ud3ec\ub974 \ubc95\uc778\uc774 \uc2f1\uac00\ud3ec\ub974 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c \ubc0f \ubcf4\uc870\uae08 \ud61c\ud0dd\uc744 \ub204\ub9b4 \uc218 \uc788\ub294 \uacbd\uc6b0<\/li>\n<li>Pillar2 \uaddc\uc815\uc744 \uc2dc\ud589\ud558\uc9c0 \uc54a\ub294 \uad6d\uac00\uc5d0 \uc2e4\uc9c8\uc801\uc778 \ubaa8\uae30\uc5c5\uc774 \uc788\uace0, \uc2f1\uac00\ud3ec\ub974\uc5d0 \ud574\uc678 \uc790\ud68c\uc0ac\ub97c \ubcf4\uc720\ud55c \ubc95\uc778\uc774 \uc788\ub294 \uacbd\uc6b0<\/li>\n<\/ul>\n<p>\ud574\uc678 \uc18c\ub4dd. 2023\ub144 10\uc6d4 30\uc77c\uc5d0 \uacf5\ud45c\ub41c \uc18c\ub4dd\uc138(\uac1c\uc815) \ubc95 2023\uc740 \uc0c8\ub85c\uc6b4 \uc870\ud56d 10L\uc744 \ub3c4\uc785\ud588\ub2e4. \uc774\ub294 MNE \uadf8\ub8f9 \ubc95\uc778\uc774 \uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c \uc218\ucde8\ud558\uac70\ub098 \ub610\ub294 \uc218\ucde8\ud55c \uac83\uc73c\ub85c \uac04\uc8fc\ud558\ub294 \uc678\uad6d \uc790\uc0b0(\ub3d9\uc0b0 \ub610\ub294 \ubd80\ub3d9\uc0b0)\uc758 \ucc98\ubd84\uc73c\ub85c \uc778\ud558\uc5ec \ubc1c\uc0dd\ud558\ub294 \uc774\uc775\uc5d0 \ub300\ud55c \uacfc\uc138\ub97c \ub2e4\ub8e8\uace0 \uc788\ub2e4. \uc2f1\uac00\ud3ec\ub974\uc5d0 \uacbd\uc81c\uc801 \uc2e4\uccb4\uac00 \uc5c6\ub294 \ud55c \ud574\ub2f9 \uc774\uc775\uc740 2024\ub144 1\uc6d4 1\uc77c\ubd80\ud130 17%\uc758 \uc138\uae08\uc774 \ubd80\uacfc\ub418\ub294 \uc18c\ub4dd\uc73c\ub85c \uac04\uc8fc\ud55c\ub2e4.<\/p>\n<p>\uc2f1\uac00\ud3ec\ub974 \uad6d\uc138\uccad\uc740 \uc5c5\uc885\ubcc4 \uc0c1\ud669\uc744 \uace0\ub824\ud558\uc5ec \uc0ac\uc804 \ud310\uacb0 \uc2dc\uc2a4\ud15c\uc744 \ub3c4\uc785\ud560 \uc608\uc815\uc774\ub2e4. \uc0ac\uc804\uc5d0 \uc815\ud574\uc9c4 \uae08\uc735 \uae30\uad00 \ubc0f \uad6c\uccb4\uc801\uc778 \uc778\uc13c\ud2f0\ube0c\uc5d0 \ub530\ub77c \uc18c\ub4dd\uc138\uac00 \uba74\uc81c\ub418\ub294 \ubc95\uc778 \ub4f1 \ud2b9\uc815 \ubc95\uc778\uc5d0\ub294 10L\ud56d\uc774 \uc801\uc6a9\ub418\uc9c0 \uc54a\ub294\ub2e4. \ud574\uc678 \uad00\ud560\uad8c\uc5d0 \uc790\uc0b0\uc744 \ubcf4\uc720\ud558\uace0 \uc788\ub294 \uc2f1\uac00\ud3ec\ub974 \ubc95\uc778\uc744 \ubcf4\uc720\ud55c MNE\ub294 \uc774\ub7ec\ud55c \uc0c8\ub85c\uc6b4 \uaddc\uc815\uc744 \uac80\ud1a0\ud558\uc5ec \ud5a5\ud6c4 \ucc98\ubd84\uc5d0 \ub300\ud55c \uc138\uae08\uc758 \uc601\ud5a5\uc744 \ud655\uc778\ud574\uc57c \ud55c\ub2e4.<\/p>\n<p>\uc774\uc804(\u79fb\u8f49) \uac00\uaca9(TP). \uc2f1\uac00\ud3ec\ub974 \uad6d\uc138\uccad\uc740 2024\ub144 \ucd08 \u2018\ub2e4\uad6d\uc801 \uae30\uc5c5 \ubc0f \uc138\ubb34 \ud589\uc815\uc744 \uc704\ud55c OECD TP \uac00\uc774\ub4dc\ub77c\uc778 2022\u2019\uc640 \ud55c\uce35 \uba85\ud655\ud558\uac8c \ubd80\ud569\ub418\ub294 7\ubc88\uc9f8 TP \uac00\uc774\ub4dc\ub77c\uc778\uc744 \ubc1c\ud45c\ud560 \uc608\uc815\uc774\ub77c\uace0 \ubc1d\ud614\ub2e4.<\/p>\n<p>\ubb34\ud615\uc790\uc0b0\uc758 \uac1c\ubc1c \ubc0f \ud65c\uc6a9\uc5d0 \ub300\ud55c \uae30\uc5ec\ub3c4\ub97c \ud310\ub2e8\ud558\uae30 \uc704\ud574 MNE \uadf8\ub8f9 \uacc4\uc5f4\uc0ac\uc758 DEMPE(\uac1c\ubc1c, \ud5a5\uc0c1, \uc720\uc9c0, \ubcf4\ud638 \ubc0f \ud65c\uc6a9) \uae30\ub2a5\uc5d0 \ub300\ud55c \ubd84\uc11d\uc774 \ub354\uc6b1 \uba85\ud655\ud574\uc9c8 \uac83\uc73c\ub85c \uc608\uc0c1\ub41c\ub2e4.<\/p>\n<p>OECD TP \uac00\uc774\ub4dc\ub77c\uc778\uacfc\uc758 \uc5f0\uacc4\uc131\uc744 \uac1c\uc120\ud558\uc5ec \ud22c\uba85\uc131\uc744 \ub192\uc774\uace0 TP \ubd84\uc7c1 \uc704\ud5d8\uc744 \uc644\ud654\ud558\uc5ec \uc2f1\uac00\ud3ec\ub974\uc758 \uc870\uc138 \ud655\uc2e4\uc131\uc744 \ub192\uc77c \uc218 \uc788\ub2e4.<\/p>\n<p>TP \ubb38\uc11c\ud654. 2019 \uacfc\uc138\uc5f0\ub3c4(YA2019)\ubd80\ud130 \ub0a9\uc138\uc790\uc758 \uae30\uc900 \uae30\uac04 \ub0b4 \uac70\ub798 \ub610\ub294 \uc0ac\uc5c5\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc5f0\uac04 \ucd1d \uc218\uc775\uc774 1,000\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec(750\ub9cc \ub2ec\ub7ec)\ub97c \ucd08\uacfc\ud558\uac70\ub098 \uc804\ub144\ub3c4\uc5d0 TPD(TP \ubb38\uc11c)\ub97c \uc791\uc131\ud574\uc57c \ud588\ub358 \uacbd\uc6b0, TPD \uc791\uc131\uc740 \uc758\ubb34\uc0ac\ud56d\uc774\ub2e4. TPD\ub294 \ub3d9\uc77c \uc2dc\uc810 \uae30\uc900(\ub2a6\uc5b4\ub3c4 \uc138\uae08 \uc2e0\uace0\uc11c \uc81c\ucd9c \ub9c8\uac10\uc77c \uc804\uae4c\uc9c0)\uc73c\ub85c \uc791\uc131\ud574\uc57c \ud558\ubbc0\ub85c \ubbf8\uc900\uc218 \ub610\ub294 TP \uc870\uc815\uc5d0 \ub300\ud55c \ubc8c\uae08 \ubc0f \uacfc\uc9d5\uae08\uc774 \ubd80\uacfc\ub420 \uc218 \uc788\ub2e4. TPD\ub294 \uc0c1\ud638 \ud569\uc758 \uc808\ucc28 \ubc0f \uc0ac\uc804 \uac00\uaca9 \ud569\uc758 \uc694\uccad\uc744 \uc704\ud55c \uc694\uac74\uc774\ub2e4.<\/p>\n<h2 class=\"Basic-Paragraph\"><span class=\"vantage-orange\"><strong><span class=\"CharOverride-14\">\uc218\uc775 \uc99d\ub300<\/span><\/strong><\/span><\/h2>\n<figure id=\"attachment_467568\" aria-describedby=\"caption-attachment-467568\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-467571 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Christine-Schwarzl.jpg\" alt=\"Christine Schwarzl\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-467568\" class=\"wp-caption-text\"><strong>Christine Schwarzl<\/strong><br \/>\uc18c\uc18d \ub300\ud45c<br \/>WTS Taxise<br \/>Singapore<br \/>\uc804\ud654: +65 6304 5390<br \/>\uc774\uba54\uc77c: <a href=\"mailto:christine.schwarzl@taxiseasia.com\">christine.schwarzl@taxiseasia.com<\/a><\/figcaption><\/figure>\n<p>\uc138\uc728 \uc778\uc0c1. \ucf54\ub85c\ub098 \uc9c0\uc6d0 \uc9c0\ucd9c\uc5d0 \ub530\ub978 \uc2f1\uac00\ud3ec\ub974\uc758 \uc900\ube44\uae08 \ubcf4\ucda9, \uace0\ub839\ud654 \uc778\uad6c \uc9c0\uc6d0 \ubc0f \uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0 \uac00\uaca9 \uc9c4\uc815\uc744 \uc704\ud574 \ub2e4\uc74c\uacfc \uac19\uc740 \uc138\uae08\uc774 \ub3c4\uc785\ub418\uac70\ub098 \uc778\uc0c1\ub418\uc5c8\ub2e4.<\/p>\n<ul>\n<li>2024\ub144 1\uc6d4 1\uc77c\ubd80\ud130 GST\uac00 9%\ub85c \uc778\uc0c1\ub41c\ub2e4.<\/li>\n<li>\uac1c\uc778 \uc18c\ub4dd\uc138\ub294 2024\ub144\ubd80\ud130 50\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uc5d0\uc11c 100\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec \uc0ac\uc774\uc758 \uc18c\ub4dd \uad6c\uac04\uc5d0 \ub300\ud574 23%, \uadf8 \ucd08\uacfc\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 24%\ub85c \uc778\uc0c1\ub41c\ub2e4.<\/li>\n<li>2023\ub144 2\uc6d4 15\uc77c\ubd80\ud130 \uace0\uc561 \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud55c \uad6c\ub9e4\uc790 \uc778\uc9c0\uc138\uac00 \uc778\uc0c1\ub418\uc5c8\ub2e4: \uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0\uc758 \uacbd\uc6b0 150\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uc5d0\uc11c 300\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uae4c\uc9c0\ub294 5%, \ucd08\uacfc\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 6%, \ube44\uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0\uc758 \uacbd\uc6b0 100\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uc5d0\uc11c 150\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uae4c\uc9c0\ub294 4%, \ucd08\uacfc\ubd84\uc5d0 \ub300\ud574\uc11c\ub294 5%\uac00 \ubd80\uacfc\ub41c\ub2e4.<\/li>\n<li>2023\ub144 4\uc6d4 27\uc77c\ubd80\ud130 \uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud55c \uad6c\ub9e4\uc790 \uc778\uc9c0\uc138\ub3c4 \ucd94\uac00\uc801\uc73c\ub85c \uc778\uc0c1\ub418\uc5b4 \uc678\uad6d\uc778\uc758 \uacbd\uc6b0 60%, \uc2f1\uac00\ud3ec\ub974\uc778\uc758 \uacbd\uc6b0 \ub450 \ubc88\uc9f8 \ubc0f \uc138 \ubc88\uc9f8 \uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0\uc5d0 \ub300\ud574 \uac01\uac01 20%\uc640 30%, \uc601\uc8fc\uad8c\uc790\uc758 \uacbd\uc6b0 30%\uc640 35%\ub85c \uc778\uc0c1\ub41c\ub2e4.<\/li>\n<li>\uc18c\uc720\uc790 \ube44\uc8fc\uac70\uc6a9 \ubd80\ub3d9\uc0b0(12%\uc5d0\uc11c 36%\ub85c) \ubc0f \uc18c\uc720\uc8fc \uac70\uc8fc\uc6a9 \ubd80\ub3d9\uc0b0(\uc5f0\uac04 \uac00\uce58 \ubd80\ubd84\uc774 3\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\ub97c \ucd08\uacfc\ud558\ub294 \uacbd\uc6b0 6%\uc5d0\uc11c 32%\ub85c)\uc5d0 \ub300\ud55c \uc7ac\uc0b0\uc138\uac00 \uc778\uc0c1\ub418\uc5c8\ub2e4.<\/li>\n<li>\uace0\uae09 \ubc0f \ub7ed\uc154\ub9ac \ucc28\ub7c9\uc5d0 \ub300\ud574\uc11c\ub294 190%\uc5d0\uc11c 320%\uae4c\uc9c0 \ub354 \ub192\uc740 \ub4f1\ub85d\ube44 \uc694\uc728\uc774 \ucd94\uac00\uc801\uc73c\ub85c \ub3c4\uc785\ub418\uc5c8\ub2e4.<\/li>\n<\/ul>\n<h2 class=\"Basic-Paragraph\"><span class=\"vantage-orange\"><strong><span class=\"CharOverride-14\">\uc138\ubb34 \uac10\uc0ac<\/span><\/strong><\/span><\/h2>\n<p>\uac10\uc0ac \ud658\uacbd. \uc2f1\uac00\ud3ec\ub974 \uad6d\uc138\uccad\uc740 2020\ub144 7\uc6d4\ubd80\ud130 2023\ub144 6\uc6d4\uae4c\uc9c0 2019~2021 \uacfc\uc138\uc5f0\ub3c4 \ubc95\uc778\uc138 \uc2e0\uace0\uc5d0 \uc624\ub958\uac00 \uc788\ub294 \uae30\uc5c5\uc73c\ub85c\ubd80\ud130 7,900\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uc758 \uc138\uae08\uacfc \uacfc\ud0dc\ub8cc\ub97c \uc9d5\uc218\ud588\ub2e4\uace0 \ubc1c\ud45c\ud588\ub2e4. \uc77c\ubc18\uc801\uc778 \uc138\uae08 \uc2e0\uace0 \uc2e4\uc218\uc5d0\ub294 \uc18c\ub4dd \ucd95\uc18c \ub610\ub294 \ub204\ub77d, \uc798\ubabb\ub41c \uc790\ubcf8 \ucda9\ub2f9\uae08 \uccad\uad6c, \uad00\uacc4\uc790 \uc11c\ube44\uc2a4\uc5d0 \ub300\ud55c \uc815\uc0c1\uac00\uaca9\uc6d0\uce59(ALP) \ubbf8\uc801\uc6a9, \ubd80\uc2e4\ud55c \uae30\ub85d \ubcf4\uad00 \ubc0f \uc798\ubabb\ub41c \uccad\uad6c \ub4f1\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n<p>\uae30\ud0c0 \uc138\ubb34 \uc870\uc0ac \ubd84\uc57c\uc5d0\ub294 \uc0ac\uc801 \ube44\uc6a9 \ub610\ub294 \ube44(\u975e)\uacf5\uc81c \ube44\uc6a9 \uccad\uad6c, \ud574\uc678 \uc6d0\ucc9c \ubc30\ub2f9\uae08\uc5d0 \ub300\ud55c \uba74\uc138 \uc8fc\uc7a5, \uc138\uae08 \ud61c\ud0dd\uc744 \ubc1b\uae30 \uc704\ud574 \uc124\uc815\ud55c \uc545\uc758\uc801\uc778 \ub0a9\uc138 \uc57d\uc815, \uc778\uc9c0\uc138 \ubc0f \uc18c\ub4dd\uc138 \ud68c\ud53c \ubc29\uc9c0 \ub4f1\uc774 \uc788\ub2e4.<\/p>\n<h2 class=\"Basic-Paragraph\"><span class=\"vantage-orange\"><strong><span class=\"CharOverride-14\">\uc9c0\uc18d \uac00\ub2a5\uc131<\/span><\/strong><\/span><\/h2>\n<p>\ud0c4\uc18c\uc138. 2050\ub144\uae4c\uc9c0 \uc2f1\uac00\ud3ec\ub974\uc758 \uc628\uc2e4\uac00\uc2a4 \uc21c \ubc30\ucd9c\ub7c9 \uc81c\ub85c \ubaa9\ud45c\ub97c \uc9c0\uc6d0\ud558\uae30 \uc704\ud574 \uc5f0\uac04 25,000\ud1a4 CO\u2082 \uc774\uc0c1\uc758 \uc628\uc2e4\uac00\uc2a4\ub97c \ubc30\ucd9c\ud558\ub294 \uc2dc\uc124\uc5d0 \ubd80\uacfc\ub418\ub294 \ud0c4\uc18c\uc138\ub294 2024\ub144\uacfc 2025\ub144\uc5d0\ub294 \ud1a4\ub2f9 5 \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uc5d0\uc11c \ud1a4\ub2f9 25 \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\ub85c, 2026\ub144\uacfc 2027\ub144\uc5d0\ub294 \ud1a4\ub2f9 45 \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\ub85c \uc778\uc0c1\ub418\uba70 2030\ub144\uc5d0\ub294 \ud1a4\ub2f9 50-80 \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uac00 \ub420 \uc804\ub9dd\uc774\ub2e4. \uc774 \uae30\uae08\uc740 \ud0c8(\u812b)\ud0c4\uc18c\ud654 \ud504\ub85c\uadf8\ub7a8 \uac15\ud654, \uce5c\ud658\uacbd \uacbd\uc81c\ub85c\uc758 \uc804\ud658, \uae30\uc5c5\uacfc \uac00\uacc4\uc758 \uc804\ud658 \ube44\uc6a9 \ubd80\ub2f4\uc5d0 \uc0ac\uc6a9\ub420 \uac83\uc774\ub2e4.<\/p>\n<h2 class=\"Basic-Paragraph\"><span class=\"vantage-orange\"><strong><span class=\"CharOverride-14\">\uacbd\uc7c1\ub825 \uc720\uc9c0<\/span><\/strong><\/span><\/h2>\n<figure id=\"attachment_467572\" aria-describedby=\"caption-attachment-467572\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"wp-image-467575 size-full\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Mei-Yeo.jpg\" alt=\"Mei Yeo\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-467572\" class=\"wp-caption-text\"><strong>Mei Yeo<\/strong><br \/>\uc18c\uc18d \ubcc0\ud638\uc0ac<br \/>WTS Taxise<br \/>Singapore<br \/>\uc804\ud654: +65 8505 5887<br \/>\uc774\uba54\uc77c: <a href=\"mailto:mei.yeo@taxiseasia.com\">mei.yeo@taxiseasia.com<\/a><\/figcaption><\/figure>\n<p>\uae00\ub85c\ubc8c \uacfc\uc138\uae30\ubc18 \uce68\uc2dd\ubc29\uc9c0(GloBE) \uaddc\uc815\uc73c\ub85c \uc778\ud558\uc5ec \uc870\uc138 \uacbd\uc7c1\uc758 \uad6d\uc81c\uc801 \ubc94\uc704\uac00 \ucd95\uc18c\ub418\uc5c8\uc74c\uc5d0\ub3c4 \ubd88\uad6c\ud558\uace0 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub294 \uc2f1\uac00\ud3ec\ub974 \uc138\uae08 \uc815\ucc45\uc758 \uc911\uc2ec\uc774\uba70, \ud2b9\ud788 \uc18c\uaddc\ubaa8 MNE \uadf8\ub8f9\uc5d0 \ub300\ud55c \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub294 \uc5ec\uc804\ud788 \uc911\uc694\ud558\ub2e4.<\/p>\n<p>\ub300\ud615 MNE \uadf8\ub8f9\uc758 \uacbd\uc6b0, \uc2f1\uac00\ud3ec\ub974\ub294 \uae30\uc874 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c\ub97c \uc7ac\ud3c9\uac00\ud558\uac70\ub098 GloBE \uaddc\uc815\uc5d0 \ubd80\ud569\ud558\ub294 QRTC\ub97c \ub3c4\uc785\ud558\ub294 \ub3d9\uc2dc\uc5d0 \ub300\uae30\uc5c5\uc5d0 \ub9e4\ub825\uc801\uc778 \uc81c\uc548\uc744 \uc81c\uacf5\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p><strong>2023<\/strong><strong>\ub144 \uc608\uc0b0\uc548\uc5d0\ub294 \ud574\uc678 \uc9c4\ucd9c<\/strong><strong>, <\/strong><strong>\uae30\uc220 \ubc1c\uc804<\/strong><strong>, <\/strong><strong>\uc778\ud504\ub77c \uac1c\ubc1c \ucd09\uc9c4\uc744 \uc704\ud55c \uc778\uc13c\ud2f0\ube0c\uac00 \ub3c4\uc785\ub418\uc5c8\ub2e4<\/strong><strong>.<\/strong><\/p>\n<ul>\n<li>\uae30\uc5c5 \ud601\uc2e0 \uc81c\ub3c4\ub294 \uae30\uc5c5\uc774 R&amp;D, \ud601\uc2e0 \ubc0f \uc5ed\ub7c9 \uac1c\ubc1c \ud65c\ub3d9\uc5d0 \ucc38\uc5ec\ud558\ub3c4\ub85d \uc7a5\ub824\ud55c\ub2e4. \uc774 \uc81c\ub3c4\ub294 \uc801\uaca9 \uc9c0\ucd9c\uc5d0 \ub300\ud574 400%\uc758 \uc138\uae08 \uacf5\uc81c, \ucd5c\ub300 2\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec\uc758 \ube44\uacfc\uc138 \ud604\uae08 \uc9c0\uae09, IP \ubcf4\ud638, R&amp;D \ubc0f IP \uad8c\ub9ac \ub77c\uc774\uc120\uc2a4 \uacf5\uc81c\uc758 \uc77c\ubab0 \uae30\ud55c\uc744 2028\ub144\uae4c\uc9c0 \uc5f0\uc7a5\ud558\ub294 \ud61c\ud0dd\uc744 \uc81c\uacf5\ud55c\ub2e4.<\/li>\n<li>\ud328\ubc00\ub9ac \uc624\ud53c\uc2a4\ub97c \uc704\ud55c \uc790\uc120\uc0ac\uc5c5 \uc138\uae08 \uc778\uc13c\ud2f0\ube0c \uc81c\ub3c4\ub294 \uc9c0\uc5ed \uc790\uc120\uc0ac\uc5c5 \ud5c8\ube0c\ub85c\uc11c \uc2f1\uac00\ud3ec\ub974\uc758 \uc785\uc9c0\ub97c \uac15\ud654\ud558\uc5ec \ud328\ubc00\ub9ac \uc624\ud53c\uc2a4\uac00 \uc2f1\uac00\ud3ec\ub974\uc5d0 \uae30\ubd80 \ud65c\ub3d9\uc744 \uc815\ucc29\ud558\ub3c4\ub85d \uc7a5\ub824\ud558\uae30 \uc704\ud55c \uac83\uc774\ub2e4.<\/li>\n<\/ul>\n<p>\uc774 \uc778\uc13c\ud2f0\ube0c\ub294 \ud574\uc678 \uae30\ubd80\uc5d0 \ub300\ud574 \uae30\ubd80\uc790 \ubc95\uc815 \uc18c\ub4dd\uc758 40% \ud55c\ub3c4 \ub0b4\uc5d0\uc11c 100% \uc138\uae08 \uacf5\uc81c\ub97c \uc81c\uacf5\ud55c\ub2e4. \uc790\uaca9\uc744 \uac16\ucd94\ub824\uba74 \uae30\ubd80\uc790\uac00 \uc2f1\uac00\ud3ec\ub974 \ud1b5\ud654\uccad(\u901a\u8ca8\u5ef3)\uc758 13O\ud56d \ub610\ub294 13U\ud56d \uc81c\ub3c4\uc5d0 \ub530\ub77c \ud380\ub4dc\ub97c \uad00\ub9ac\ud558\uace0 \uc788\uc5b4\uc57c \ud558\uace0, \uc5ec\uae30\uc5d0 \ud544\uc694\ud55c \uc790\uaca9 \uc870\uac74\uc744 \ucda9\uc871\ud574\uc57c \ud55c\ub2e4.<\/p>\n<ul>\n<li>\uad6d\uc81c\ud654 \uc774\uc911 \uc138\uae08 \uacf5\uc81c \uc81c\ub3c4(2025\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0)\ub294 \uc0ac\uc804 \uc2b9\uc778\uc5d0 \ub530\ub77c \uc801\uaca9 \ud655\uc7a5 \ubc0f \ud22c\uc790 \uac1c\ubc1c \ube44\uc6a9\uc5d0 \ub300\ud574 200% \uacf5\uc81c\ub97c \uba85\uc2dc\ud558\uace0 \uc788\ub2e4.<\/li>\n<li>\uc790\ubcf8 \uc9c0\ucd9c\uc774 \ubc1c\uc0dd\ud558\ub294 2024\uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc0ac\uc5c5 \uad6c\uc870\uc870\uc815\uc744 \uc9c4\ud589\ud558\ub294 \uae30\uc5c5\uc5d0 \ub300\ud574\uc11c\ub294 \ub450 \uacfc\uc138\uc5f0\ub3c4 \uae30\uac04 \ub3d9\uc548 \uacf5\uc7a5 \ubc0f \uae30\uacc4 \ucde8\ub4dd \ube44\uc6a9\uc744 \uac00\uc18d \uc0c1\uac01\ud560 \uc218 \uc788\ub2e4. \uac00\uc18d \uc0c1\uac01\uc5d0 \ub530\ub77c \uccab\ud574(2024 \uacfc\uc138\uc5f0\ub3c4)\uc5d0\ub294 \ubc1c\uc0dd \ube44\uc6a9\uc758 75%, \ub450 \ubc88\uc9f8 \ud574(2025 \uacfc\uc138\uc5f0\ub3c4)\uc5d0\ub294 25%\uac00 \uc0c1\uac01\ub41c\ub2e4.<\/li>\n<li>2024 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \uc801\uaca9 \uc9c0\ucd9c\uc774 \ubc1c\uc0dd\ud55c \uc0ac\uc5c5\uccb4\uc758 \uac1c\ubcf4\uc218 \uc9c0\ucd9c\uc5d0 \ub300\ud55c \uacf5\uc81c\ub97c \uac00\uc18d\ud654\ud558\ub294 \uc635\uc158\uc774 \uc2e0\uc124\ub418\uc5c8\ub2e4. \uae30\uc5c5\uc740 \uc5f0\uc18d \uc138 \uacfc\uc138\uc5f0\ub3c4\uc758 \ubaa8\ub4e0 \ud574\ub2f9 \uae30\uac04\uc5d0 \ub300\ud574 30\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec \ud55c\ub3c4\uc5d0\uc11c \ud574\ub2f9 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ub300\ud574 \uc804\uc561\uc744 \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub2e4. \ud604\uc7ac, \uae30\uc5c5\uc740 \uc5f0\uc18d \uc138 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ub300\ud574 \uc77c\uad04\uc801\uc73c\ub85c \uc138\uae08 \uacf5\uc81c\ub97c \uc2e0\uccad\ud560 \uc218 \uc788\uc73c\uba70, \uc138 \uacfc\uc138\uc5f0\ub3c4\uc5d0 \ub300\ud574 30\ub9cc \uc2f1\uac00\ud3ec\ub974 \ub2ec\ub7ec \ud55c\ub3c4\uc5d0\uc11c \uacf5\uc81c\ubc1b\uc744 \uc218 \uc788\ub2e4.<\/li>\n<li>IP \uac1c\ubc1c \uc778\uc13c\ud2f0\ube0c\ub294 2028\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc801\uaca9 IP \uc18c\ub4dd\uc758 \uc77c\uc815 \ube44\uc728\uc5d0 \ub300\ud574 5% \ub610\ub294 10%\uc758 \ud560\uc778 \uc138\uc728\uc744 \uc81c\uacf5\ud55c\ub2e4.<\/li>\n<li>2028\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc5f0\uc7a5\ub418\uace0 \ud55c\uce35 \uac1c\uc120\ub41c \uc801\uaca9 \ubd80\ucc44 \uc99d\uad8c \uc81c\ub3c4\ub294 \uc2f1\uac00\ud3ec\ub974\uc758 \uc801\uaca9 \uae30\uc5c5 \ubc0f \ub2e8\uccb4\uc5d0 10%\uc758 \ud560\uc778 \uc138\uc728\uc744 \uc801\uc6a9\ud558\uace0, \uc801\uaca9 \ube44\uac70\uc8fc\uc790 \ubc0f \uac1c\uc778\uc5d0\uac8c\ub294 \uba74\uc138 \ud61c\ud0dd\uc744 \uc81c\uacf5\ud55c\ub2e4. \uc774\uc81c\ub294 \uc801\uaca9 \uc18c\ub4dd\uc758 \ubc94\uc704\uc5d0 QDS\uc758 \uc870\uae30 \uc0c1\ud658\uc5d0 \ud544\uc694\ud55c \ubaa8\ub4e0 \uae08\uc561\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/li>\n<li>2028\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc5f0\uc7a5\ub41c \uc790\uc0b0 \uc720\ub3d9\ud654 \uac70\ub798\uc5d0 \uad00\uc5ec\ud558\ub294 \ud2b9\uc218\ubaa9\uc801\ud68c\uc0ac(ASPV) \uc2b9\uc778 \uc81c\ub3c4\ub294 \uc2f1\uac00\ud3ec\ub974\uc5d0\uc11c \uc790\uc0b0 \uc720\ub3d9\ud654 \uac70\ub798\uc5d0 \uad00\uc5ec\ud558\ub294 ASPV\uc5d0 \uc758\ud574 \ubc1c\uc0dd\ud55c \uc138\uae08 \uc18c\ub4dd\uc744 \uba74\uc81c\ud55c\ub2e4. \ub610\ud55c 2023\ub144 2\uc6d4 15\uc77c\ubd80\ud130 2028\ub144 12\uc6d4 31\uc77c\uae4c\uc9c0 \uc801\uc6a9\ub418\ub294 ASPV\ub77c\ub294 \uc0c8\ub85c\uc6b4 \ud558\uc704 \uc81c\ub3c4(\ucee4\ubc84\ub4dc \ubcf8\ub4dc; Covered Bond)\uac00 \ub3c4\uc785\ub418\uc5c8\ub2e4.<\/li>\n<\/ul>\n<section class=\"format-info\">\n<div id=\"_idContainer045\" class=\"Basic-Graphics-Frame _idGenObjectStyleOverride-7\" style=\"text-align: center;\"><strong><img class=\"aligncenter wp-image-467545\" src=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo-1024x202.png\" alt=\"\" width=\"500\" height=\"99\" srcset=\"https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo-1024x202.png 1024w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo-300x59.png 300w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo-768x152.png 768w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo-1536x303.png 1536w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo-696x137.png 696w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo-1068x211.png 1068w, https:\/\/beta3.law.asia\/wp-content\/uploads\/2024\/02\/Singapore_WTS-Taxise_logo.png 1794w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>TAXISE ASIA LLC (WTS TAXISE)<\/strong><br \/>\n61 Robinson Road<br \/>\n#17-01A Singapore 068893<br \/>\n\uc804\ud654: +65 63047972<br \/>\n\uc774\uba54\uc77c: <a href=\"mailto:info@taxiseasia.com\">info@taxiseasia.com<\/a><br \/>\n<a href=\"http:\/\/www.taxiseasia.com\">www.taxiseasia.com<\/a><\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\uc544\uc2dc\uc544\uc758 \uc12c\ub098\ub77c \uc2f1\uac00\ud3ec\ub974\ub294 \uacbd\uc7c1\ub825\uc744 \uc720\uc9c0\ud558\uace0, \uc5d0\ub108\uc9c0 \uc804\ud658 \ube44\uc6a9\uc744 \uc9c0\ubd88\ud558\uace0, \uc0c8\ub85c\uc6b4 \uad6d\uc81c \ud45c\uc900\uc5d0 \ub9de\ucd94\uae30 \uc704\ud574 \uc138\uc81c \uac1c\ud3b8\uc5d0 \ub098\uc11c\uace0 \uc788\ub2e4. \ucd5c\uadfc \uc9c4\ud589\ub418\uace0 \uc788\ub294 \uc2f1\uac00\ud3ec\ub974\uc758 \uc138\uc81c \ubcc0\uacbd\uc5d0\ub294 \uad6d\uc81c \uaddc\uce59\uc5d0 \ubd80\ud569\ud558\uace0, \uc815\ubd80 \uc900\ube44\uae08\uc744 \ubcf4\ucda9\ud558\uace0 \ubbf8\ub798\uc758 \uad6d\uac00\uc801 \ub2c8\uc988\ub97c \ub4b7\ubc1b\uce68\ud558\uba70, \uc5d0\ub108\uc9c0 \uc804\ud658 \ub178\ub825\uc5d0 \uc790\uae08\uc744 \uc9c0\uc6d0\ud558\uace0, \uae00\ub85c\ubc8c \ubd88\ud655\uc2e4\uc131 \uc18d\uc5d0\uc11c \ube44\uc988\ub2c8\uc2a4 \ub9e4\ub825\uc744 \uc720\uc9c0\ud574\uc57c \ud558\ub294 \ub4f1 \uadf8 \ub3d9\uc778(\u52d5\u56e0)\uc774 \ub2e4\uc591\ud558\ub2e4. \uc8fc\uc694 \ubcc0\uacbd \uc0ac\ud56d\uc744 \uc0b4\ud3b4\ubcf4\uc790. 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