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미래준비/2.자산(n잡러.디지털노마드)

구글 애드센스 조세조약

by 리치캣 2021. 6. 25.
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아래와 같은 문서들이 나오고....괜히 어려워 보입니다. ^^

그러나 걱정말고, 

아래 귀여운 유튜버가 하는대로 따라하면 완료됩니다. 

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조세조약

대한민국 및 미국은 조세 조약을 맺었습니다.

조세조약 자세히 알아보기

조세 조약에 따라 인하된 원천징수세율을 신청하시나요?

아니요

  • 미국 세법에 따라 '미국 원천' 소득으로 간주되는 결제에 대해 30%의 원천징수세가 부과될 수 있습니다.
  • 관련 조세조약에 따라 적격한 수취인의 경우 이 세금이 감면되거나 면제될 수 있습니다.

  • 미국과의 조약을 신청한 국가/지역에 거주합니다.

 

 

조세 조약

개요
미국은 여러 외국과 소득세 조약을 맺고 있습니다. 이러한 조약에 따라 외국 거주자 (시민 일 필요는 없음)는 미국 내에서받는 특정 소득 항목에 대해 할인 된 세율로 세금을 부과하거나 미국 소득세를 면제받을 수 있습니다. 이러한 인하 된 세율과 면제는 국가 및 특정 소득 항목에 따라 다릅니다.

조약이 특정 종류의 소득을 포함하지 않거나 귀하의 국가와 미국 사이에 조약이없는 경우, 양식 1040NR의 지침에 표시된 것과 동일한 방식으로 동일한 비율로 소득에 대한 세금을 납부해야합니다. 미국 비거주 외국인 소득세 신고. 또한 간행물 519, 외국인을위한 미국 세금 안내서 및 간행물 515, 비거주 외국인 및 외국 법인에 대한 세금 원천 징수를 참조하십시오.

미국의 많은 개별 주에서는 거주자의 소득에 세금을 부과합니다. 일부 주에서는 미국 조세 조약 조항을 존중하고 일부 주에서는 그렇지 않습니다. 따라서 거주하는주의 세무 당국에 문의하여 해당 주가 개인의 소득에 세금을 부과하는지, 그렇다면 세금이 귀하의 소득에 적용되는지 또는 귀하의 소득세 조약이 당신이 살고있는 주.

조세 조약은 일반적으로 해당 조약에 따라 결정된 외국 거주자의 미국 세금을 감소시킵니다. 특정 예외를 제외하고는 미국 시민 또는 미국 조약 거주자의 미국 세금을 감면하지 않습니다. 미국 시민과 미국 조약 거주자는 전 세계 소득에 대해 미국 소득세가 부과됩니다.

조약 조항은 일반적으로 상호 적입니다 (두 조약 국가 모두에 적용). 따라서 조약 국가로부터 소득을 받고 외국에서 부과하는 세금의 대상이되는 미국 시민 또는 미국 조약 거주자는 해당 외국의 세금을 특정 공제, 공제, 면제 및 감면받을 수 있습니다. 외국에 거주하는 미국 시민은 해당 국가의 제 3 국 조세 조약에 따라 혜택을받을 수 있습니다.

외국 세무 당국은 때때로 조약 혜택에 대한 자격 증명의 일부로 신청자가 미국 시민권 자 또는 거주자로서 소득세 신고서를 제출했다는 미국 정부의 증명서를 요구합니다. 이에 대한 자세한 내용은 Form 8802, Application for United States Residency Certification – 추가 인증 요청을 참조하십시오. 또한 Form 6166-Certification of U.S. Tax Residency의 토론을 참조하십시오.

참고 : 다음과 같은 자격이 있는지 확인하기 위해 적용될 수있는 특정 조약 조항을주의 깊게 검토해야합니다.

세금 공제,
면세,
세율 감소 또는
기타 조약 혜택 또는 보호.
조세 조약의 효과
조약 목적을위한 거주지는 해당 조약에 의해 결정됩니다.

조세 조약에 따라 외국 거주자로 취급되고 조약에 따라 미국 거주자로 취급되지 않는 경우 (즉, 이중 거주자가 아님), 미국 소득을 계산할 때 비거주 외국인으로 취급됩니다. 세. 세금 계산 이외의 목적으로 귀하는 미국 거주자로 취급됩니다. 예를 들어, 여기에 설명 된 규칙은 귀하가 과세 연도 동안 거주 외국인인지 비거주 외국인인지 결정하기위한 거주 기간에 영향을 미치지 않습니다.

각 국가의 세법에 따라 미국과 다른 국가의 거주자 인 경우 이중 거주 납세자입니다. 이중 거주 납세자 인 경우에도 소득세 조약에 따라 혜택을 청구 할 수 있습니다. 양국 간의 소득세 조약에는 상충되는 거주 주장을 해결하는 조항이 포함되어야합니다.

이중 거주 납세자이고 다른 국가의 거주자로서 조약 혜택을 청구하는 경우 양식 1040NR, 미국 비거주 외국인 소득세 신고서 또는 양식 1040NR-EZ, 미국 소득세 신고서를 사용하여 적시에 신고 (연장 포함)를 제출해야합니다. 부양 가족이없는 특정 비거주 외국인의 경우 세금을 비거주 외국인으로 계산합니다. 또한 완전히 작성된 양식 8833, 섹션 6114 또는 7701 (b)에 따른 조약 기반 귀국 위치 공개를 첨부해야합니다.

참조 / 관련 주제
시행중인 많은 조세 조약의 전체 텍스트와 함께 제공되는 기술 설명은 미국 소득세 조약 페이지를 참조하십시오.

면세되거나 세율이 인하될 수있는 여러 유형의 소득에 대한 요약은 조세 조약 표 페이지를 참조하십시오.

조세 조약에 대한 자세한 내용은 미국 재무부의 국제 조세 페이지를 참조하십시오.

외국인 세금 상태 결정
조세 조약 조사
조세 조약 혜택 청구
권한있는 기관 계약
권한있는 기관 지원
APA 및 LOB 사용자 수수료에 대한 새로운 절차
조세 조약 목적을위한 미국 거주 증명서
미국 모델 소득세 협약 및 모델 기술 설명
필수 조세 조약 중재
재무 규정 301.6114-1
참고 :이 페이지

 

Tax Treaties

 

Overview

The United States has income tax treaties with a number of foreign countries. Under these treaties, residents (not necessarily citizens) of foreign countries may be eligible to be taxed at a reduced rate or exempt from U.S. income taxes on certain items of income they receive from sources within the United States. These reduced rates and exemptions vary among countries and specific items of income.

If the treaty does not cover a particular kind of income, or if there is no treaty between your country and the United States, you must pay tax on the income in the same way and at the same rates shown in the instructions for Form 1040NR, U.S. Nonresident Alien Income Tax Return. Also see Publication 519, U.S. Tax Guide for Aliens, and Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities.

Many of the individual states of the United States tax the income of their residents. Some states honor the provisions of U.S. tax treaties and some states do not. Therefore, you should consult the tax authorities of the state in which you live to find out if that state taxes the income of individuals and, if so, whether the tax applies to any of your income, or whether your income tax treaty applies in the state in which you live.

Tax treaties generally reduce the U.S. taxes of residents of foreign countries as determined under the applicable treaties. With certain exceptions, they do not reduce the U.S. taxes of U.S. citizens or U.S. treaty residents. U.S. citizens and U.S. treaty residents are subject to U.S. income tax on their worldwide income.

Treaty provisions generally are reciprocal (apply to both treaty countries). Therefore, a U.S. citizen or U.S. treaty resident who receives income from a treaty country and who is subject to taxes imposed by foreign countries may be entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. U.S. citizens residing in a foreign country may also be entitled to benefits under that country's tax treaties with third countries.

Foreign taxing authorities sometimes require certification from the U.S. Government that an applicant filed an income tax return as a U.S. citizen or resident, as part of the proof of entitlement to the treaty benefits. For information on this, refer to Form 8802, Application for United States Residency Certification – Additional Certification Requests. In addition, refer to the discussion at Form 6166 - Certification of U.S. Tax Residency.

Note: You should carefully examine the specific treaty articles that may apply to find if you are entitled to a:

  • tax credit,
  • tax exemption,
  • reduced rate of tax, or
  • other treaty benefit or safeguard.

The Effect of Tax Treaties

Residency for treaty purposes is determined by the applicable treaty.

If you are treated as a resident of a foreign country under a tax treaty, and not treated as a resident of the United States under the treaty (i.e., not a dual resident), you are treated as a nonresident alien in figuring your U.S. income tax. For purposes other than figuring your tax, you will be treated as a U.S. resident. For example, the rules discussed here do not affect your residency time periods to determine if you are a resident alien or nonresident alien during a tax year.

If you are a resident of both the United States and another country under each country's tax laws, you are a dual resident taxpayer. If you are a dual resident taxpayer, you can still claim the benefits under an income tax treaty. The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence.

If you are a dual resident taxpayer and you claim treaty benefits as a resident of the other country, you must timely file a return (including extensions) using Form 1040NR, U.S. Nonresident Alien Income Tax Return or Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents, and compute your tax as a nonresident alien. You must also attach a fully completed Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

References/Related Topics

Refer to the United States Income Tax Treaties page for the complete texts of many of the tax treaties in force and their accompanying Technical Explanations.

Refer to the Tax Treaty Tables page for a summary of many types of income that may be exempt or subject to a reduced rate of tax.

For further information on tax treaties, refer to the International Tax page  of the U.S. Department of the Treasury.

Note: This page contains one or more references to the Internal Revenue Code (IRC), Treasury Regulations, court cases, or other official tax guidance. References to these legal authorities are included for the convenience of those who would like to read the technical reference material. To access the applicable IRC sections, Treasury Regulations, or other official tax guidance, visit the Tax Code, Regulations, and Official Guidance page. To access any Tax Court case opinions issued after September 24, 1995, visit the Opinions Search page of the United States Tax Court.

 

https://www.youtube.com/watch?v=F2asm_yRtnU 

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