{"id":117843,"date":"2025-10-16T16:56:15","date_gmt":"2025-10-16T08:56:15","guid":{"rendered":"https:\/\/premiatnc.com\/kr\/?p=117843"},"modified":"2025-10-16T17:01:14","modified_gmt":"2025-10-16T09:01:14","slug":"%ed%99%8d%ec%bd%a9-%ec%84%b8%eb%ac%b4-%eb%b3%80%ed%99%94-crs-cbcr-blogging","status":"publish","type":"post","link":"https:\/\/premiatnc.com\/kr\/%ec%9d%b8%ec%82%ac%ec%9d%b4%ed%8a%b8\/%eb%b8%94%eb%a1%9c%ea%b7%b8\/%ed%99%8d%ec%bd%a9\/%ed%99%8d%ec%bd%a9-%ec%84%b8%eb%ac%b4-%eb%b3%80%ed%99%94-crs-cbcr-blogging\/","title":{"rendered":"\ud64d\ucf69 \uc138\ubb34 \ubcc0\ud654 \ub300\uc751 \uc804\ub7b5: CRS, CBCR, BEPS2.0 \ubc0f OECD \uc870\uc138 \ubcc0\ud654"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"117843\" class=\"elementor elementor-117843\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a938e3 e-flex e-con-boxed e-con e-parent\" data-id=\"9a938e3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d3f1ef elementor-widget elementor-widget-heading\" data-id=\"9d3f1ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\uae00\ub85c\ubc8c \uc138\ubb34 \ud658\uacbd \ubcc0\ud654\uc640 \ud64d\ucf69\uc758 \uc804\ub7b5\uc801 \uae30\ud68c <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-743e368 elementor-widget elementor-widget-text-editor\" data-id=\"743e368\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">\ud64d\ucf69\uc740 \uc544\uc2dc\uc544\ub97c \ub300\ud45c\ud558\ub294 \uae08\uc735 \ubc0f \ube44\uc988\ub2c8\uc2a4 \ud5c8\ube0c\ub85c, \ub2e4\uad6d\uc801 \uae30\uc5c5\uacfc \uae00\ub85c\ubc8c \ud22c\uc790\uc790\uac00 \uc9d1\uc911\ub418\ub294 \uc804\ub7b5\uc801 \uac70\uc810\uc785\ub2c8\ub2e4. \ucd5c\uadfc \uae00\ub85c\ubc8c \uc138\ubb34 \ud658\uacbd\uc740\u00a0OECD\ub97c\u00a0\uc911\uc2ec\uc73c\ub85c CRS(\uacf5\ud1b5 \ubcf4\uace0 \uae30\uc900), CBCR(\uad6d\uac00\ubcc4 \ubcf4\uace0), BEPS 2.0(\uc774\uc775 \uc774\uc804 \ubc0f \uc870\uc138 \uae30\ubc18 \uce68\uc2dd \ubc29\uc9c0 \ud504\ub85c\uc81d\ud2b8 2.0) \ub4f1 \ub2e4\uc591\ud55c \uc81c\ub3c4\uac00 \ub3c4\uc785\ub418\uba70,\u00a0<\/span><b><span data-contrast=\"auto\">\uad6d\uc81c\uc801 \uc138\uae08 \ud22c\uba85\uc131\uacfc \uae30\uc5c5 \uacbd\uc7c1\ub825<\/span><\/b><span data-contrast=\"auto\">\uc744 \ub3d9\uc2dc\uc5d0 \uac15\ud654\ud560 \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">\ud64d\ucf69 \uae30\uc5c5\uc774 \uc774\ub7ec\ud55c \uae00\ub85c\ubc8c \uc138\ubb34 \ubcc0\ud654\uc5d0 \ub9de\ucdb0\u00a0<\/span><b><span data-contrast=\"auto\">\ud6a8\uc728\uc801\uc774\uace0 \uc804\ub7b5\uc801\uc778 \ub300\uc751<\/span><\/b><span data-contrast=\"auto\">\uc744 \uc124\uacc4\ud558\uba74,\u00a0CRS\uc640\u00a0CBCR\uc744\u00a0\ud1b5\ud574\u00a0<\/span><b><span data-contrast=\"auto\">\uad6d\uc81c \uac70\ub798 \ub370\uc774\ud130\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \uad00\ub9ac<\/span><\/b><span data-contrast=\"auto\">\ud558\uace0, BEPS 2.0\uc744 \uae30\ubc18\uc73c\ub85c\u00a0<\/span><b><span data-contrast=\"auto\">\uae00\ub85c\ubc8c \ucd5c\uc18c \uc138\uc728\uacfc \ub514\uc9c0\ud138 \uacbd\uc81c \uacfc\uc138 \uc804\ub7b5<\/span><\/b><span data-contrast=\"auto\">\uc744 \uc900\ube44\ud568\uc73c\ub85c\uc368\u00a0<\/span><b><span data-contrast=\"auto\">\uc7a5\uae30\uc801\uc778 \uc138\ubb34 \uc804\ub7b5 \ucd5c\uc801\ud654<\/span><\/b><span data-contrast=\"auto\">\uc640\u00a0<\/span><b><span data-contrast=\"auto\">\uae00\ub85c\ubc8c \ube44\uc988\ub2c8\uc2a4 \ud655\uc7a5<\/span><\/b><span data-contrast=\"auto\">\uc744 \ub3d9\uc2dc\uc5d0 \ub2ec\uc131\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">\uc989, \ubcf8 \uae00\uc740 \ub2e8\uc21c\ud55c \uaddc\uc81c \uc124\uba85\uc744 \ub118\uc5b4, \ud64d\ucf69\uc744 \uac70\uc810\uc73c\ub85c \ud558\ub294 \uae30\uc5c5\uc5d0\uac8c\u00a0<\/span><b><span data-contrast=\"auto\">\uad6d\uc81c \uacbd\uc7c1\ub825 \uac15\ud654\uc640 \uc131\uc7a5 \uc804\ub7b5 \uc218\ub9bd<\/span><\/b><span data-contrast=\"auto\">\uc744 \uc704\ud55c \uc2e4\uc9c8\uc801\uc778 \uac00\uc774\ub4dc\uac00 \ub420 \uac83\uc785\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5847654 elementor-widget elementor-widget-spacer\" data-id=\"5847654\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac59dc9 elementor-widget elementor-widget-button\" data-id=\"ac59dc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/premiatnc.channel.io\/home\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7195341 elementor-widget elementor-widget-spacer\" data-id=\"7195341\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732044a elementor-widget elementor-widget-heading\" data-id=\"732044a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CRS(\uacf5\ud1b5 \ubcf4\uace0 \uae30\uc900) \ubc0f \uc790\ub3d9\uc801 \uae08\uc735\uacc4\uc88c\uc815\ubcf4\uad50\ud658(AEOI) \uc694\uac74 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6651e38 elementor-widget elementor-widget-text-editor\" data-id=\"6651e38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">CRS\ub294\u00a0OECD\uac00<\/span><span data-contrast=\"auto\">\u00a0\uc8fc\ub3c4\ud558\ub294\u00a0<\/span><b><span data-contrast=\"auto\">\uc790\ub3d9\uc801 \uae08\uc735\uacc4\uc88c\uc815\ubcf4\uad50\ud658(<\/span><\/b><b><span data-contrast=\"auto\">Automatic\u00a0Exchange of\u00a0Information, AEOI)<\/span><\/b><span data-contrast=\"auto\">\u00a0\ud45c\uc900\uc785\ub2c8\ub2e4. \ud64d\ucf69\uc740 2017\ub144\ubd80\ud130\u00a0<\/span><span data-contrast=\"auto\">CRS\ub97c<\/span><span data-contrast=\"auto\">\u00a0\uc2dc\ud589\ud558\uba70, \uae08\uc735\uae30\uad00(<\/span><span data-contrast=\"auto\">FIs<\/span><span data-contrast=\"auto\">)\uc740 \uace0\uac1d\uc758 \uc138\ubb34 \uac70\uc8fc\uc9c0\uc640 \ub0a9\uc138\uc790 \uc2dd\ubcc4\ubc88\ud638(TIN)\ub97c\u00a0\ud655\uc778\ud558\uace0, \uc5f0 1\ud68c \ud64d\ucf69 \uc138\ubb34\ub2f9\uad6d(IRD)\uc5d0\u00a0\ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf4\uace0 \ub300\uc0c1\uc5d0\ub294 \uac1c\uc778 \uacc4\uc88c, \ubc95\uc778 \uacc4\uc88c, \uc2e0\ud0c1 \uacc4\uc88c, \uac04\uc811 \ud22c\uc790 \uad6c\uc870\uac00 \ud3ec\ud568\ub429\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">\ud64d\ucf69\uc740 2020\ub144 1\uc6d4\ubd80\ud130 126\uac1c \ubcf4\uace0 \ub300\uc0c1 \uad6d\uac00\uc640\u00a0AEOI\ub97c\u00a0\uc2dc\ud589\ud558\uace0 \uc788\uc73c\uba70, 2025\ub144 4\uc6d4 \uae30\uc900 80\uac1c \uc774\uc0c1\uc758 \uad6d\uac00\uc640 \uc815\ubcf4 \uad50\ud658 \uad00\uacc4\ub97c \uc720\uc9c0\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ub97c \ud1b5\ud574 \uae30\uc5c5\ub4e4\uc740\u00a0<\/span><b><span data-contrast=\"auto\">\uad6d\uc81c \uc138\uae08 \ud22c\uba85\uc131<\/span><\/b><span data-contrast=\"auto\">\uc744 \ud655\ubcf4\ud558\uace0, \ud6a8\uc728\uc801\uc778 \uc138\ubb34 \uad00\ub9ac\uc640 \uae00\ub85c\ubc8c \uc804\ub7b5 \uc218\ub9bd\uc5d0 \ud65c\uc6a9\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8ee37d5 elementor-widget elementor-widget-spacer\" data-id=\"8ee37d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-695a167 elementor-widget elementor-widget-heading\" data-id=\"695a167\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">CBCR(\uad6d\uac00\ubcc4 \ubcf4\uace0) \uc758\ubb34\ud654 \ubc0f \ubcf4\uace0 \uc694\uac74 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01c31ae elementor-widget elementor-widget-text-editor\" data-id=\"01c31ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">CBCR\uc740\u00a0BEPS(Action\u00a013)\uc5d0\uc11c\u00a0\uaddc\uc815\ud55c\u00a0\uad6d\uac00\ubcc4\u00a0\ubcf4\uace0\u00a0\uc758\ubb34\ub85c,\u00a0\uc5f0\uac04\u00a0\ub9e4\ucd9c\uc774\u00a07\uc5b55\ucc9c\ub9cc\u00a0\uc720\ub85c\u00a0\uc774<\/span><span data-contrast=\"auto\">\uc0c1, \uc989 \uc57d\u00a0\uc57d\u00a01\uc870 1,250\uc5b5 \uc6d0 \uc815\ub3c4(1\uc720\ub85c = 1,500\uc6d0 \uae30\uc900)\u00a0\uc778\u00a0\ub2e4\uad6d\uc801 \uae30\uc5c5(MNE)\uc740\u00a0<\/span><span data-contrast=\"auto\">CBCR\uc744<\/span><span data-contrast=\"auto\">\u00a0\uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \ud64d\ucf69 \ub0b4 \ucd5c\uc0c1\uc704 \ubaa8\uae30\uc5c5(UPE)\uc774 \ubcf4\uace0 \uc758\ubb34\ub97c \uac00\uc9c0\uba70,\u00a0\ucd5c\uc0c1\uc704 \ubaa8\uae30\uc5c5\uc774\u00a0\ud574\uc678\uc5d0 \uc704\uce58\ud55c \uacbd\uc6b0 \ud64d\ucf69 \uc790\ud68c\uc0ac\ub294\u00a0<\/span><b><span data-contrast=\"auto\">\ub300\uccb4 \ubcf4\uace0(<\/span><\/b><b><span data-contrast=\"auto\">Local\u00a0Filing)<\/span><\/b><span data-contrast=\"auto\">\u00a0\uc758\ubb34\ub97c \uc9c8 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">\ud64d\ucf69\uc740 2025\ub144 6\uc6d4 6\uc77c BEPS 2.0\uc744 \ubc18\uc601\ud55c \ubc95\uc548\uc744 \uacf5\ud3ec\ud588\uace0, \ucd5c\uc18c \uc138\uc728 15%\ub97c \uc801\uc6a9\ud558\uc5ec\u00a0\ub2e4\uad6d\uc801 \uae30\uc5c5\uc740\u00a0\ucd5c\uc18c \uc138\uae08\u00a0\ubcf4\ucda9\uc138<\/span><span data-contrast=\"auto\">(HKMTT)<\/span><span data-contrast=\"auto\">\ub97c\u00a0\ub0a9\ubd80\ud574\uc57c \ud569\ub2c8\ub2e4. \uc801\uc6a9 \uc2dc\uc810\uc740 2025\ub144 1\uc6d4 1\uc77c\ubd80\ud130\uc785\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cfcf26 elementor-widget elementor-widget-spacer\" data-id=\"8cfcf26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb71d1 elementor-widget elementor-widget-heading\" data-id=\"7fb71d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\ud64d\ucf69\uc5d0\uc11c \uad6d\uac00\ubcc4 \ubcf4\uace0(CBCR) \ub300\uc0c1 \uae30\uc5c5\uc740?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-78dd631 elementor-widget elementor-widget-text-editor\" data-id=\"78dd631\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69\uc758 CBCR \uaddc\uc81c\ub294 \ub2e4\uc74c \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ub2e4\uad6d\uc801 \uae30\uc5c5(MNE) \uadf8\ub8f9\uc5d0 \uc801\uc6a9\ub429\ub2c8\ub2e4:<\/p><p>1. \uae00\ub85c\ubc8c \uc218\uc775 \uae30\uc900: <strong>\uc774\uc804 \ud68c\uacc4\uc5f0\ub3c4\uc758 \uc5f0\uacb0 \ub9e4\ucd9c\uc774 7\uc5b5 5\ucc9c\ub9cc \uc720\ub85c(EUR) \ub610\ub294 68\uc5b5 \ud64d\ucf69\ub2ec\ub7ec(HKD)\ub97c \ucd08\uacfc<\/strong>\ud558\ub294 \uae30\uc5c5.<\/p><p>2. \ud64d\ucf69 \ub0b4 \ubc95\uc778 \uc874\uc7ac: <strong>MNE \uadf8\ub8f9 \ub0b4 \ud64d\ucf69 \ubc95\uc778\uc774 \uc874\uc7ac<\/strong>\ud560 \uacbd\uc6b0, \ud574\ub2f9 \ubc95\uc778\uc740 \ub2e4\uc74c \uc911 \ud558\ub098\uc5d0 \ud574\ub2f9\ud560 \uc218 \uc788\uc74c:<br \/>\u00a0\u00a0 &#8211; \ucd5c\uc885 \ubaa8\uae30\uc5c5(UPE, Ultimate Parent Entity)<br \/>\u00a0\u00a0 &#8211; \ub2e4\uad6d\uc801 \uae30\uc5c5 \uadf8\ub8f9 \ub0b4 \uc790\ud68c\uc0ac \ub610\ub294 \uc9c0\uc810\uc73c\ub85c\uc11c CbC \ubcf4\uace0 \uc81c\ucd9c \ub300\uc0c1<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a862e2 elementor-widget elementor-widget-spacer\" data-id=\"8a862e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66fe12e elementor-widget elementor-widget-button\" data-id=\"66fe12e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/premiatnc.channel.io\/home\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a205d4 elementor-widget elementor-widget-spacer\" data-id=\"3a205d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-adf2a27 elementor-widget elementor-widget-heading\" data-id=\"adf2a27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">CBCR \ubcf4\uace0 \uc694\uac74 \ubc0f \uae30\ud55c<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f423e0 elementor-widget elementor-widget-text-editor\" data-id=\"6f423e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\ud64d\ucf69\uc5d0\uc11c \ub2e4\uad6d\uc801 \uae30\uc5c5\uc774 \uc900\uc218\ud574\uc57c \ud560 \uc8fc\uc694 CBCR \ubcf4\uace0 \uc758\ubb34\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p><p><strong>1. \ubcf4\uace0 \uc758\ubb34 \ud1b5\uc9c0<\/strong><\/p><p>MNE \uadf8\ub8f9\uc758 \ud64d\ucf69 \ubc95\uc778\uc740 CBCR \uc81c\ucd9c \uc758\ubb34 \uc5ec\ubd80\ub97c \ud64d\ucf69 \uc138\ubb34\uad6d(IRD)\uc5d0 \ud1b5\uc9c0\ud574\uc57c \ud569\ub2c8\ub2e4. \ud1b5\uc9c0\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 3\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc644\ub8cc\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p><p><strong>2. \uad6d\uac00\ubcc4 \ubcf4\uace0\uc11c \uc81c\ucd9c<\/strong><\/p><p>CBCR \ubcf4\uace0\uc11c\ub294 \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 12\uac1c\uc6d4 \uc774\ub0b4\uc5d0 \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4. \ubcf4\uace0\uc11c\ub294 \ud64d\ucf69 CBCR \uc804\uc790 \ubcf4\uace0 \ud3ec\ud138\uc744 \ud1b5\ud574 XML \ud615\uc2dd\uc73c\ub85c \uc81c\ucd9c\ud574\uc57c \ud558\uba70, OECD\uc758 \ud45c\uc900\uc744 \ub530\ub77c\uc57c \ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8efdbb elementor-widget elementor-widget-spacer\" data-id=\"a8efdbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd5ffd3 elementor-widget elementor-widget-heading\" data-id=\"cd5ffd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ubbf8 \uc900\uc218 \uc2dc \ubc8c\uae08 \ubc0f \ucc98\ubc8c<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a960c91 plus-border-yes elementor-widget elementor-widget-tp-table\" data-id=\"a960c91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tp-table.default\">\n\t\t\t\t\t\t\t\t<div itemscope class=\"plus-table-wrapper   tp-table-mobresswipe\" itemtype=\"http:\/\/schema.org\/Table\">\n\n\t\t\t\t<table id=\"plus-table-id-a960c91\" class=\"plus-table plus-text-break plus-column-rules\" data-sort-table=\"no\" data-show-entry=\"no\" data-searchable=\"no\">\n\t\t\t\t\t\t\t\t\t\t\t<thead> \n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th id=\"tooltip69e71a53c0111\"data-sort=\"0\" class=\"sort-this elementor-repeater-item-ec75251 plus-table-col\" data-local=\"true\"  scope=\"col\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc704\ubc18 \uc0ac\ud56d<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<th id=\"tooltip69e71a53c0126\"data-sort=\"1\" class=\"sort-this elementor-repeater-item-30acd1a plus-table-col\" data-local=\"true\"  scope=\"col\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"sort-style\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\ucc98\ubc8c<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<\/th>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/thead> \n\t\t\t\t\t\t\n\t\t\t\t\t\t<tbody>\n\t\t\t\t\t\t\t<!-- ROWS -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<tr data-entry=\"1\" class=\"plus-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e71a53c013a\"class=\"plus-table-col elementor-repeater-item-ade197a\" data-title=\"\uc704\ubc18 \uc0ac\ud56d\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">CbC \ubcf4\uace0\uc11c \ubbf8\uc81c\ucd9c<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e71a53c0167\"class=\"plus-table-col elementor-repeater-item-17bda9e\" data-title=\"\ucc98\ubc8c\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">HKD 50,000 \ubc8c\uae08 + \ub9e4\uc77c HKD 500 \ucd94\uac00 \ubc8c\uae08<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"2\" class=\"plus-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e71a53c0185\"class=\"plus-table-col elementor-repeater-item-f018b09\" data-title=\"\uc704\ubc18 \uc0ac\ud56d\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uc798\ubabb\ub418\uac70\ub098 \ud5c8\uc704 \ubcf4\uace0\uc11c \uc81c\ucd9c<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e71a53c019b\"class=\"plus-table-col elementor-repeater-item-9b1fc72\" data-title=\"\ucc98\ubc8c\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">HKD 100,000 \ubc8c\uae08<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tr><tr data-entry=\"3\" class=\"plus-table-row\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e71a53c01ae\"class=\"plus-table-col elementor-repeater-item-17a7536\" data-title=\"\uc704\ubc18 \uc0ac\ud56d\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">\uae30\ub85d \ubcf4\uad00 \uc758\ubb34 \ubbf8\uc900\uc218<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<td id=\"tooltip69e71a53c01c6\"class=\"plus-table-col elementor-repeater-item-0234ab4\" data-title=\"\ucc98\ubc8c\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"plus-table__text-inner\">HKD 50,000 \ubc8c\uae08<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/td>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/tbody>\n\t\t\t\t<\/table>\n\n\t\t\t<\/div> \n\t\t\t<style><\/style>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b96725 elementor-widget elementor-widget-spacer\" data-id=\"1b96725\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3706a54 elementor-widget elementor-widget-button\" data-id=\"3706a54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/premiatnc.channel.io\/home\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b02026 elementor-widget elementor-widget-spacer\" data-id=\"2b02026\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cba1fd4 elementor-widget elementor-widget-heading\" data-id=\"cba1fd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">BEPS 2.0(\uc774\uc775 \uc774\uc804 \ubc0f \uc870\uc138 \uae30\ubc18 \uce68\uc2dd \ubc29\uc9c0 \ud504\ub85c\uc81d\ud2b8 2.0) Pillar Two\uc640 \uae00\ub85c\ubc8c \ucd5c\uc18c \uc138\uc728<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-de953c6 elementor-widget elementor-widget-text-editor\" data-id=\"de953c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">BEPS 2.0 Pillar\u00a0Two\ub294\u00a0\uae00\ub85c\ubc8c\u00a0\ucd5c\uc18c\u00a0\uc138\uc728\u00a015%\ub97c\u00a0\ub3c4\uc785\ud558\uc5ec\u00a0\ub2e4\uad6d\uc801\u00a0\uae30\uc5c5\uc758\u00a0\uc138\uae08\u00a0\ucd5c\uc801\ud654\u00a0\uc804\ub7b5\u00a0\uc218\ub9bd\uc744\u00a0\uc9c0\uc6d0\ud569\ub2c8\ub2e4.\u00a0\ud64d\ucf69\uc740\u00a02025\ub144 6\uc6d4 6\uc77c\u00a0\uc774\ub97c\u00a0\ubc95\uc81c\ud654\ud588\uc73c\uba70,\u00a0\uc8fc\uc694\u00a0\uaddc\uc815\uc740\u00a0\ub2e4\uc74c\uacfc\u00a0\uac19\uc2b5\ub2c8\ub2e4:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><b><span data-contrast=\"auto\">\uc801\uc6a9 \ub300\uc0c1<\/span><\/b><span data-contrast=\"auto\">: \uc5f0\uac04 \ub9e4\ucd9c 7\uc5b55\ucc9c\ub9cc \uc720\ub85c \uc774\uc0c1 MNE \uadf8\ub8f9<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><b><span data-contrast=\"auto\">\uc8fc\uc694 \uaddc\uc815<\/span><\/b><span data-contrast=\"auto\">:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-382f800 elementor-widget elementor-widget-text-editor\" data-id=\"382f800\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><span data-contrast=\"auto\">\uc18c\ub4dd \ud3ec\ud568 \uaddc\uce59(IIR): \ubaa8\uae30\uc5c5\uc774\u00a0\uc800\uc138\uc728\u00a0\uad6d\uac00 \uc790\ud68c\uc0ac\uc758 \uc138\uae08\uc744 \ubcf4\ucda9<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><li aria-setsize=\"-1\" data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1200,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">\uc800\uc138\uc775\uc774\uc775\u00a0\uaddc\uce59(UTPR): IIR \uc801\uc6a9\uc774 \uc5b4\ub824\uc6b4 \uacbd\uc6b0 \ub2e4\ub978 \uad6d\uac00\uc5d0\uc11c \uc138\uae08 \ubcf4\ucda9<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-026e365 elementor-widget elementor-widget-text-editor\" data-id=\"026e365\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><b><span data-contrast=\"auto\">\ubcf4\uace0 \ubc0f \ub0a9\ubd80 \uae30\ud55c<\/span><\/b><span data-contrast=\"auto\">: \ud68c\uacc4\uc5f0\ub3c4 \uc885\ub8cc \ud6c4 \ud1b5\uc9c0 6\uac1c\uc6d4, \uc2e0\uace0 15~18\uac1c\uc6d4<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">\ud64d\ucf69\uc740 OECD\u00a0GloBE\u00a0\uaddc\uce59\uc744 \ucc44\ud0dd\ud558\uc5ec, 2025\ub144 1\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub429\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c MNE \uadf8\ub8f9\uc740 \ud64d\ucf69 \ub0b4 \uc790\ud68c\uc0ac\ub97c \ud3ec\ud568\ud55c \ubaa8\ub4e0 \uad6c\uc131\uc6d0\uc5d0 \ub300\ud574\u00a0\ubcf4\ucda9\uc138\u00a0\ub0a9\ubd80 \uc758\ubb34\ub97c \uac00\uc9c0\uac8c \ub429\ub2c8\ub2e4.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c3fcde elementor-widget elementor-widget-spacer\" data-id=\"6c3fcde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-183302b elementor-widget elementor-widget-heading\" data-id=\"183302b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">OECD \uc870\uc138 \ubcc0\ud654\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5 <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8abd3b0 elementor-widget elementor-widget-text-editor\" data-id=\"8abd3b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW266645622 BCX0\">OECD\ub294<\/span><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\ub514\uc9c0\ud138<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uacbd\uc81c<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uacfc\uc138\uc640<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uc138\uae08<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\ud22c\uba85\uc131<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uac15\ud654\ub85c<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uae00\ub85c\ubc8c<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uc138\ubb34<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\ud658\uacbd\uc744<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\ubcc0\ud654\uc2dc\ud0a4\uace0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uc788\uc2b5\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">.\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\ud64d\ucf69<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uae30\uc5c5\uc740<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\ub2e4\uc74c<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\uc804\ub7b5\uc744<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\ud1b5\ud574<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">\ub300\uc751\ud560<\/span><span class=\"NormalTextRun SCXW266645622 BCX0\">\u00a0\uc218\u00a0<\/span><span class=\"NormalTextRun SCXW266645622 BCX0\">\uc788\uc2b5\ub2c8\ub2e4<\/span><\/span><span class=\"TextRun SCXW266645622 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266645622 BCX0\">:<\/span><\/span><span class=\"EOP SCXW266645622 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4aa1f1e e-con-full e-flex e-con e-child\" data-id=\"4aa1f1e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd09019 elementor-widget elementor-widget-text-editor\" data-id=\"fd09019\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\ub514\uc9c0\ud138 \uacbd\uc81c \uacfc\uc138 \ub300\uc751<\/span><\/b><span data-contrast=\"auto\">: \ub514\uc9c0\ud138 \ud50c\ub7ab\ud3fc \uae30\uc5c5\uc740 OECD \uaddc\uc815\uc744 \uc900\uc218\ud558\uba70, \ub514\uc9c0\ud138 \uc218\uc775\uc5d0 \ub300\ud55c \uacfc\uc138 \ucc45\uc784\uacfc \uc804\ub7b5\uc744 \uba85\ud655\ud788 \uc124\uacc4<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\uae00\ub85c\ubc8c \ucd5c\uc18c \uc138\uc728 \uc900\uc218<\/span><\/b><span data-contrast=\"auto\">: BEPS 2.0\uc5d0\u00a0<\/span><span data-contrast=\"auto\">\ub530\ub77c<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\uc138\uae08<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\uad6c\uc870\ub97c<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\uc7ac\uc870\uc815\ud558\uace0<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\uc138\uae08<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\ud61c\ud0dd\uc744<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\ucd5c\uc801\ud654<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\uc138\uae08 \uc815\ubcf4 \ud22c\uba85\uc131 \ud655\ubcf4<\/span><\/b><span data-contrast=\"auto\">:\u00a0CRS\uc640\u00a0CBCR\u00a0<\/span><span data-contrast=\"auto\">\uaddc\uc815\uc744<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\uc900\uc218\ud558\uace0<\/span><span data-contrast=\"auto\">,\u00a0<\/span><span data-contrast=\"auto\">\uc138\uae08<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\uc2e0\uace0<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\uc2dc\uc2a4\ud15c\uacfc<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\ub0b4\ubd80<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\ud1b5\uc81c\ub97c<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-contrast=\"auto\">\uac15\ud654<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63de9ba elementor-widget elementor-widget-text-editor\" data-id=\"63de9ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW228989786 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW228989786 BCX0\">\ub610\ud55c\u00a0<\/span><span class=\"NormalTextRun SCXW228989786 BCX0\">\ud64d\ucf69 \uae30<\/span><span class=\"NormalTextRun SCXW228989786 BCX0\">\uc5c5\uc774\u00a0<\/span><span class=\"NormalTextRun SCXW228989786 BCX0\">\uc2e4\ubb34\uc801\uc73c\ub85c\u00a0<\/span><\/span><span class=\"TextRun SCXW228989786 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW228989786 BCX0\">C<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW228989786 BCX0\">RS\uc640<\/span><span class=\"NormalTextRun SCXW228989786 BCX0\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW228989786 BCX0\">CBCR\uc744<\/span><\/span><span class=\"TextRun SCXW228989786 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW228989786 BCX0\">\u00a0\ud6a8\uacfc\uc801\uc73c\ub85c \ud65c\uc6a9\ud558\uae30 \uc704\ud574\uc11c\ub294 \ub2e4\uc74c\uacfc \uac19\uc740 \uc804\ub7b5\uc774 \ud544\uc694\ud569\ub2c8\ub2e4:<\/span><\/span><span class=\"EOP SCXW228989786 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72b2a5f e-con-full e-flex e-con e-child\" data-id=\"72b2a5f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e05b1f elementor-widget elementor-widget-text-editor\" data-id=\"6e05b1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\uad6d\uc81c \uc138\ubb34 \uad00\ub9ac \ucd5c\uc801\ud654<\/span><\/b><span data-contrast=\"auto\">: CBCR\u00a0\ubcf4\uace0\u00a0\ubc0f CRS\u00a0\uc815\ubcf4\ub97c\u00a0\uc815\ud655\ud788\u00a0\uad00\ub9ac\ud558\uc5ec\u00a0\uae00\ub85c\ubc8c\u00a0\uc138\ubb34\u00a0\ud658\uacbd\uc744\u00a0\uc804\ub7b5\uc801\uc73c\ub85c\u00a0\ud65c\uc6a9<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\uc138\uae08 \uc804\ub7b5 \ucd5c\uc801\ud654<\/span><\/b><span data-contrast=\"auto\">:\u00a0CRS\uc640\u00a0CBCR\u00a0\uc900\uc218\ub97c\u00a0\uae30\ubc18\uc73c\ub85c\u00a0\uc138\uae08\u00a0\ud61c\ud0dd\uc744\u00a0\uadf9\ub300\ud654<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:800,&quot;335559991&quot;:400,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">\uc138\ubb34 \uc815\ubcf4 \uc2dc\uc2a4\ud15c \uac15\ud654<\/span><\/b><span data-contrast=\"auto\">: \uc2e0\uace0, \ubcf4\uace0 \uc2dc\uc2a4\ud15c\uc744 \ud1b5\ud569\ud558\uace0 \uc2e4\ubb34\uc801 \ud22c\uba85\uc131\uc744 \ud655\ubcf4<\/span><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d67973 elementor-widget elementor-widget-spacer\" data-id=\"9d67973\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7729a1 elementor-widget elementor-widget-button\" data-id=\"d7729a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/premiatnc.channel.io\/home\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\ud64d\ucf69 \uc2e4\uc2dc\uac04 \ubb38\uc758\ud558\uae30<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5612c5 elementor-widget elementor-widget-spacer\" data-id=\"b5612c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c4aa72 elementor-widget elementor-widget-heading\" data-id=\"5c4aa72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">\uccb4\uacc4\uc801 \ub300\uc751\uc744 \ud1b5\ud55c \uc804\ub7b5\uc801 \uc131\uc7a5 <\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-373baf1 elementor-widget elementor-widget-text-editor\" data-id=\"373baf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\ud64d\ucf69\uc5d0\uc11c CRS, CBCR, BEPS 2.0, OECD \uc870\uc138 \ubcc0\ud654\uc5d0 \ub300\uc751\ud558\ub294 \uac83\uc740 \uae30\uc5c5\uc758\u00a0<\/span><\/span><span class=\"TextRun MacChromeBold SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\uc7a5\uae30\uc801 \uc131\uc7a5 \uc804\ub7b5\uacfc \uae00\ub85c\ubc8c \uacbd\uc7c1\ub825 \uac15\ud654<\/span><\/span><span class=\"TextRun SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\ub97c \uc704\ud574 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW257273729 BCX0\"><span class=\"SCXW257273729 BCX0\">\u00a0<\/span><br class=\"SCXW257273729 BCX0\" \/><\/span><span class=\"TextRun SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\ud504\ub808\ubbf8\uc544\u00a0<\/span><\/span><span class=\"TextRun SCXW257273729 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SpellingErrorV2Themed SCXW257273729 BCX0\">TNC\ub294<\/span><\/span><span class=\"TextRun SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\u00a0\uacbd\ud5d8\uacfc \uc804\ubb38\uc131\uc744 \ubc14\ud0d5\uc73c\ub85c, \ud64d\ucf69 \uae30\uc5c5\uc774 \uae00\ub85c\ubc8c \uc138\ubb34 \ud658\uacbd \ubcc0\ud654\uc5d0 \ub9de\ucdb0\u00a0<\/span><\/span><span class=\"TextRun MacChromeBold SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\uc804\ub7b5 \uc218\ub9bd, \uc2e4\ubb34 \uc9c0\uc6d0, \uc138\ubb34 \ucd5c\uc801\ud654<\/span><\/span><span class=\"TextRun SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\ub97c \ud560 \uc218 \uc788\ub3c4\ub85d\u00a0<\/span><span class=\"NormalTextRun SCXW257273729 BCX0\">\ub3c4\uc640\ub4dc\ub9ac\uace0 \uc788\uc2b5\ub2c8\ub2e4.<\/span><span class=\"NormalTextRun SCXW257273729 BCX0\">\u00a0\ub2f9\uc0ac\ub97c \ud1b5\ud574 \uc800\ud76c\uac00\u00a0<\/span><span class=\"NormalTextRun SCXW257273729 BCX0\">\uc81c\uacf5\ud558\ub294\u00a0<\/span><\/span><span class=\"TextRun MacChromeBold SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\ud6a8\uc728\uc801 \uc138\ubb34 \uad00\ub9ac<\/span><\/span><span class=\"TextRun SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\uc640\u00a0<\/span><\/span><span class=\"TextRun MacChromeBold SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\uae00\ub85c\ubc8c \uacbd\uc7c1\ub825 \uac15\ud654<\/span><\/span><span class=\"TextRun SCXW257273729 BCX0\" lang=\"KO-KR\" xml:lang=\"KO-KR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW257273729 BCX0\">\ub97c \ub3d9\uc2dc\uc5d0 \ub2ec\uc131<\/span><span class=\"NormalTextRun SCXW257273729 BCX0\">\ud574\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW257273729 BCX0\">\ubcf4\uc2dc\uae38<\/span><span class=\"NormalTextRun SCXW257273729 BCX0\">\u00a0\ubc14\ub78d\ub2c8\ub2e4.<\/span><\/span><span class=\"EOP SCXW257273729 BCX0\" data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;134245417&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2562287 elementor-widget elementor-widget-spacer\" data-id=\"2562287\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e7041e elementor-widget elementor-widget-text-editor\" data-id=\"4e7041e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><div style=\"flex-basis: 100%;\">\u00a0<\/div><p style=\"color: #666666; font-family: 'Noto Sans KR', sans-serif; font-size: 11px; text-align: center;\"><span style=\"font-weight: bolder;\">[\ubb34\ub2e8\ubcf5\uc0ac \ubc0f \uc7ac\ubc30\ud3ec \uae08\uc9c0] \u24d22025 Premia TNC. All rights reserved.<\/span><\/p><p style=\"color: #666666; font-family: 'Noto Sans KR', sans-serif; font-size: 11px; text-align: center;\">\uc774 \ucf58\ud150\uce20\ub294 \uc800\uc791\uad8c\ubc95\uc5d0 \uc758\ud574 \ubcf4\ud638\ub429\ub2c8\ub2e4. \uc0ac\uc804 \uc2b9\uc778 \uc5c6\uc774 \ubcf5\uc0ac, \uc7ac\ubc30\ud3ec, 2\ucc28 \uac00\uacf5\uc774 \uae08\uc9c0\ub418\uba70, \uc704\ubc18 \uc2dc \ubc95\uc801 \ucc45\uc784\uc744 \ubb3c\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-723f583 elementor-widget elementor-widget-spacer\" data-id=\"723f583\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ef5437 e-flex e-con-boxed e-con e-parent\" data-id=\"0ef5437\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\"><\/span> <span class=\"rt-time\"> 3<\/span> <span class=\"rt-label rt-postfix\">minutes<\/span><\/span>\ud64d\ucf69\uc740 \uc544\uc2dc\uc544\ub97c \ub300\ud45c\ud558\ub294 \uae08\uc735 \ubc0f \ube44\uc988\ub2c8\uc2a4 \ud5c8\ube0c\ub85c, \ub2e4\uad6d\uc801 \uae30\uc5c5\uacfc \uae00\ub85c\ubc8c \ud22c\uc790\uc790\uac00 \uc9d1\uc911\ub418\ub294 \uc804\ub7b5\uc801 \uac70\uc810\uc785\ub2c8\ub2e4. \ucd5c\uadfc \uae00\ub85c\ubc8c \uc138\ubb34 \ud658\uacbd\uc740 OECD\ub97c \uc911\uc2ec\uc73c\ub85c CRS(\uacf5\ud1b5 \ubcf4\uace0 \uae30\uc900), CBCR(\uad6d\uac00\ubcc4 \ubcf4\uace0), BEPS 2.0(\uc774\uc775 \uc774\uc804 \ubc0f \uc870\uc138 \uae30\ubc18 \uce68\uc2dd \ubc29\uc9c0 \ud504\ub85c\uc81d\ud2b8 2.0) \ub4f1 \ub2e4\uc591\ud55c \uc81c\ub3c4\uac00 \ub3c4\uc785\ub418\uba70, \uad6d\uc81c\uc801 \uc138\uae08 \ud22c\uba85\uc131\uacfc \uae30\uc5c5 \uacbd\uc7c1\ub825\uc744 \ub3d9\uc2dc\uc5d0 \uac15\ud654\ud560 \uc218 \uc788\ub294 \uae30\ud68c\ub97c \uc81c\uacf5\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4. <\/p>\n","protected":false},"author":2,"featured_media":117873,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","footnotes":""},"categories":[176],"tags":[651,384],"class_list":["post-117843","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-176","tag-cbcr","tag-384"],"featured_image_src":"https:\/\/premiatnc.com\/kr\/wp-content\/uploads\/2025\/02\/IT_twi001t3102628-1.jpg","author_info":{"display_name":"premiatnc","author_link":"https:\/\/premiatnc.com\/kr\/author\/premiatnc\/"},"yoast_head":"<!-- This site is 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