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Global Tax Policy Developments Related to Highly Digitalized Businesses

박인섭|토이로바 무비나
외국학연구소 (FOREIGN STUDIES INSTITUTE)|2018.06|외국학연구 (The Journal of Foreign Studies)|제44호|pp. 493-514|DOI 10.15755/jfs.2018..44.493

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키워드

Digitalization디지털화Taxation조세Base Erosion and Profit Shifting (BEPS)Country Measures.국가 간 소득 이전을 통한 세원 잠식(BEPS)개별 국가 조치.
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초록

The diffusion of technologies has arguably resulted in a changing international tax mechanism that has become increasingly favorable to multinational corporations and their tax strategies. Current international tax systems are increasingly exposed as being unable to cope with the challenges brought about by today's reality. In response, countries all over the world have proposed new laws and penalties as part of the global crackdown on MNEs. Recent tax policy developments show that an increasing number of countries have implemented a variety of measures aimed at securing their tax base, including remote sales of digital products and services into their market. The purpose of this study is to describe and analyze the design and implementation of these countries’ measures. Israel’s Tax Authority introduced (Significant Economic Presence) test in April 2016, and a similar nexus rule is expected to come into effect in 2019 in India. Also, several countries have introduced turnover taxes targeted at revenue from online advertising services.

Abstract

The diffusion of technologies has arguably resulted in a changing international tax mechanism that has become increasingly favorable to multinational corporations and their tax strategies. Current international tax systems are increasingly exposed as being unable to cope with the challenges brought about by today's reality. In response, countries all over the world have proposed new laws and penalties as part of the global crackdown on MNEs. Recent tax policy developments show that an increasing number of countries have implemented a variety of measures aimed at securing their tax base, including remote sales of digital products and services into their market. The purpose of this study is to describe and analyze the design and implementation of these countries’ measures. Israel’s Tax Authority introduced (Significant Economic Presence) test in April 2016, and a similar nexus rule is expected to come into effect in 2019 in India. Also, several countries have introduced turnover taxes targeted at revenue from online advertising services.

참고문헌 (40)

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