필라2 글로벌최저한세에서 조세정책적 주요 고려사항
Considerations for Policymakers under Pillar 2 GloBE Rules
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초록
오늘날 급변하는 세계 경제 상황에서 국제조세 원칙 또한 새롭게 변모하고 있다. 각국은 디지털 발전으로 인한 거래의 변화된 양상과 지속적인 세계화의 흐름에서 새롭게 대두되는 조세 쟁점에 대하여 협력을 통한 해결 방안을 구하기에 이르렀다. OECD/G20은 IF를 결성하였고, BEPS 프로젝트를 통하여 이를 해결하려는 노력을 해왔다. 필라2는 디지털 경제하의 조세 문제와 관련하여 2021년 합의에 이르렀고, OECD/G20은 2022년 글로벌 세원잠식 방지(GloBE) 모델규정을 발표하였다. 이는 다국적기업 그룹에 글로벌최저한세(15%)가 적용되도록 하는 것을 골자로 하며, 뒤이어 주석서, 사례 및 행정지침도 공개되었다. 2023년 현재 GloBE 모델규정의 각국의 도입이 진행되고 있으며, 우리나라 외에도 EU, 미국, 독일, 일본 등 주요국들의 입법 현황을 살펴보았다. 미국에는 GILTI, CAMT, BEAT를 대체하는 UTPR 등 GloBE와 유사하면서도 이에 정확히 대응된다고 보기 어려운 제도가 다수 존재하고 있어 유의할 필요가 있다. 이와 같은 상황에서 우리나라는 조세특례와 더불어 최저한세 규정을 두고 있어 입법에 있어 여러 측면에서 고려해야 할 요인들이 존재한다. 모델규정의 구체적인 입법 시 정책입안자들에 대한 제안 및 고려 사항은 다음과 같다. 첫째, 적격 내국 최저추가세(QDMTT)의 설정에 있어 행정지침은 GloBE과 기능적으로 동등한 결과가 되도록 정하고 있어 그 상세한 내용과 도입의 의미를 살펴보았다. 둘째, 세제혜택을 재설계하여 ① 기존의 세제혜택을 적격 환급가능 세액공제(보조금) 제도로 전환하는 방안을 검토하였고, ② 일시적 차이에 근거한 세제혜택을 부여하는 방안을 살펴보았으며, ③ 세제혜택을 비용인식 및 실질기반 소득제외(SBIE)와 유사한 기준에 기반하여 부여하는 방안의 효과성을 검토하였고, ④ 납부세액과 세제혜택의 이월 도입을 검토하였다. 셋째, 소유구조 변경과 관련하여 QDMTT에 조세회피방지 규정의 대응을 제시하였으나, 현 시점에서의 여러 고려사항을 검토한 후 유보를 제안하였다. 넷째, 내국법인에 IIR을 적용하는 방안을 검토하였다. 다섯째, 결손 시 영구적차이에 따른 당기추가세액 가산금액에 대응하기 위하여 초과 부(-)의 조세비용 이월(ENTE) 적용에서의 이월결손금 공제 선택권을 제공하는 방안을 고려하였다. 여섯째, GloBE 세액 부과 시 법인세(국세)와 법인지방소득세로의 안분을 제안하였다.
Abstract
Over the last few years, there have been new challenges in the international tax system since the digital economy appeared throughout the world. The OECD/G20 has reached an agreement to reform the existing framework and to address the BEPS(Base Erosion and Profit Shifting) issues in a coordinated way. It has resulted in Pillar 2 which is to ensure the large MNE groups are subject to a minimum effective tax rate of 15%. OECD/G20 has released a set of official documents such as GloBE Model Rules, Commentary, Examples, and Agreed Administrative Guidance. The GloBE Model Rules would have the status of a common approach, meaning if IF members choose to adopt the Model Rules, they have to implement it in agreed GloBE outcomes. As of today, the question is to figure out how to make the GloBE provisions fit into each domestic law system. We looked into the legislative developments of several foreign countries, finding that the regulations in general are closely aligned with the GloBE rules only with a slight variation. In particular, the U.S. has a number of systems that are similar to the GloBE, such as GILTI, CAMT, and BEAT, but it is fair to say that they do not exactly correspond to the GloBE. This paper analyzes the various options for policy-makers to consider in the context of the harmonious way which achieves the intended objective of the GloBE and the national interest. First, the elements of which certain outcomes could be functionally equivalent provided in the agreed administrative guidelines should be contemplated in implementing the QDMTT. Then it is thought to be that to sustain the effectiveness of the GloBE Rules jurisdictions should be given considerable assistance in redesigning tax incentives: 1) to modify the existing tax incentive into a form of QRTC or subsidy; 2) to grant tax incentives based on the temporary differences, accrued expenses and the conditions similar to SBIE; 3) to introduce options of the payable tax amount and tax credit carryforward for the taxpayer. Furthermore, the adoption of the anti-avoidance rules into QDMTT in response to the change in ownership structure is proposed, but it should be reserved in certain situations. We provided the alternative suggestion of applying IIR to domestic entities and offered the option of deducting loss carryforward under the Excess Negative Tax Expense Carry-forward. Finally, distributing the part of top-up tax to corporate local income tax could be another way of introducing the GloBE.
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