beneficiary of income의 우리말은 무엇인가요?

The Korean term for "beneficiary of income" can be translated in a few ways depending on the specific context, but commonly it refers to "수익자" (su-ik-ja) or "소득 수혜자" (so-deuk su-hye-ja).

• "수익자" (su-ik-ja) is a general term for someone who receives a benefit or profit.
• "소득 수혜자" (so-deuk su-hye-ja) more specifically translates to "beneficiary of income" and emphasizes the receipt of income.

In the context of tax treaties and international taxation, the term "beneficial owner" is often used, which in Korean is "실질 귀속자" (sil-jil gwi-sok-ja). This term refers to the person who ultimately has the right to use and enjoy the income, free from any obligation to pass it on to another party. This is a crucial distinction when determining eligibility for reduced tax rates under tax treaties.