디지털세의 최근 입법동향과 우리나라 세제개편 방안

Digital Tax by two approaches(Pilar One, Two) to corporate tax taxation promoted by the OECD and BEPS Inclusive Framework are expected to be realized soon according to the G7 summit tentatively agreed on the calculation criteria of the Amount A and the Global Minimum corporate tax rate. However, it is predicted that domestic tax revenues will not increase significantly due to the introduction of Digital Tax. This is because domestic companies' overseas expansion has been increased significantly and the taxation rights of source countries expand, which also causes a decrease in domestic tax revenues due to foreign tax payment credits as Korea exercises taxation rights for foreign companies. In addition, the distribution of excess profits (Amount A) by a multinational entity that can receive even if it does not have a permanent establishment is not able to supplement domestic tax evasion fully. Google Korea, a Korean subsidiary, is driving sales of the app market with Google Asia Pacific. Although all sales are generated in Korea, Korea government, which follows the personal tax system, cannot impose tax them on the ground that there is no Permanent Establishment. Even if the Digital Tax is applied, Korea only receives a portion of its tax rights from Google's headquarters, and since Singapore's corporate tax rate is higher than the Global minimum tax rate, it cannot also benefit from Pillar Two. After all, even if Digital tax is introduced in Korea, the problem of transfer prices or tax avoidance for foreign companies that still do not have permanent establishment cannot be fully solved. Meanwhile, unlike other countries, Korea government has not discussed the introduction of new tax systems independently other than Digital Tax. However, it is now necessary to look at unilateral measures such as DPE, WHT and DPT introduced by other countries and carefully consider domestic introduction. It is also time to consider ways to strengthen indirect taxes to overcome the limitations of the international taxation system, which only taxes corporate income since the 1920s. In particular, given that data itself is recognized as an economic resource in the digital economy and that most multinational IT companies generate revenue models based on data generated in consumer countries, it is necessary to consider introducing Data tax and Snippet tax as a tax-lawful alternative.