OECD BEPS 프로젝트와 다국적기업 조세회피행위 규제의 입법방향

Digital economy stands for an economy based on information and communication technology. Some characteristics regarding the digital economy are that there exists no form of the assets being transacted, it is based on R&D which requires vast amount of cost, and international trade based on it is being conducted in a fast and diverse manner. Under this digital economy, multinational enterprises are avoiding tax more easily and are introducing new forms of tax avoidance. Tax agencies of each country are facing the limitation that they cannot effectively deal with these problems with the conventional tax avoidance regulation system. OECD has name this tax avoidance problem in the digital economy as BEPS (Base Erosion and Profit Shifting) and the member states have searched for common countermeasures. Their efforts had won the day and OECD submitted the final report comprehending 15 Actions of the BEPS project to the G20 summit in November 2015 and received sanction. Timing holds great significance in legislation. It also applies when the persona interested have immense influence both socially and economically. If this chance is lost, no one will know when a chance to effectively reestablish regulation regarding the tax avoidance of multinational enterprises will come. If Korea solely tries to modify the taxation system after realizing the seriousness of the tax avoidance problem in future, the contracting party of tax treaty may not abide to it and multinational enterprises or the countries that the parent companies of multinational enterprises located in may oppose greatly. Non-binding guidelines of international organizations like OECD do not hold direct binding power. However, it can provide grounds to interpretation of the domestic law and also provide a just cause for legislation of domestic law. To effectively regulate multinational enterprises’ tax avoidance, there is a need to properly modify tax treaty and domestic tax law under the support of this OECD BEPS project.