디지털과세체계의 구축을 위한 국제과세규칙의 재검토

As the digitalization of the economy progressed since the 2000s, it was necessary to review the traditional international taxation rules. The reason for this is that digital companies have limitations in responding to the digitalization of the economy by reducing the tax burden by transferring intangible assets to countries with little or low taxes rather than individual consumers in a multinational business system. At a time when conflicts of interest could become serious due to the response between the U.S. and EU countries, a dramatic political agreement was reached around the OECD in October 2021. As a fundamental reform method for conventional international taxation rules, it was suggested to allocate the right to tax business income to consumption countries where the final consumption of goods or services takes place, focusing on consumption that is less operational than income. The final agreement established a first approach to distributing new taxation rights to consumption countries and a second approach to introducing international under-taxation. Accordingly, it was agreed that the ratio of excess profit to be distributed in the consumption country in the first approach was 25%, and that the minimum tax rate for international under-taxation was 15% in the second approach. In this article, the existing discussions were systematically organized up to the OECD final agreement in October 2021, and in particular, implications for our law were presented after describing the main contents of the final agreement. It is necessary to introduce an integrated multilateral agreement, but since the concept of the real taxation principle in the tax treaty and Korea's discussion are different, it is important to systematically and closely examine whether it is consistent with our laws. In addition, since practical work is still underway after the final agreement, it would be appropriate to introduce it after examining the ratification procedures and acceptance processes of major countries. On the other hand, among the first approaches, which are the main contents of the final agreement, it is necessary to continuously review how to apply the second approach to profits A, B, and the second approach.