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디지털 경제의 국제조세 과세원칙 개정논의와 향후 과제- 미국 바이든 세제개혁 및 OECD 2 필라 IF 합의를 중심으로 -

Discussion on the digital economy and its impacts on the international tax principle- Focus on the US Biden tax reform and the OECD Pillar 1,2 IF Agreement -

최용환|홍욱선
한국국제조세협회 (International Fiscal Association, Korea)|2021.09|조세학술논집 (Journal of IFA, Korea)|제37권 제3호|pp. 1-63|DOI 10.17324/ifakjl.37.3.202109.001

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2디지털세필라 1Pillar 1글로벌 최저한세OECD 필라 1바이든 세제개혁안2 블루프린트Digital service taxthe OECD Pillar 12 IF AgreementBiden tax reform2 BlueprintGlobal minimum tax
주제분류법학

초록

2021년 7월 1일 경제협력개발기구(OECD) 회원국을 중심으로 개발도상국을 포함한 139개 국가 등이 참여하는 ‘포괄적 이행체계’에서 논의되어 온 이른바 디지털과세와 글로벌 최저한세의 큰 틀이 합의되었다. 필라 1은 디지털 경제에서 파생된 잔여이익에 대한 과세권을 시장국가에 일부 배부하고, 필라 2는 다국적 기업의 조세경쟁을 억제하는 데 주안점이 있다. 이를 위해 회원국들은 2021년 10월까지 상세 내용에 대해 합의할 예정이며, 2023년 도입을 목표로 하기로 했다. 이러한 합의 도출에는 미국 바이든 정부가 2021. 4. 8. OECD의 IF 운영위원회에 필라 1,2에 관한 미국 정부의 제안(presentation outlining the US’s latest “Pillar One” and “Pillar Two” proposals for the reform of the international system for multinational group taxation)의 영향에 힘입은 바 크다. 미국 정부의 제안은 바이든 세제개혁이 중점을 두고 있는 글로벌 최저한세에 관한 합의 도출을 위해 필라 2를 다자간 국제조세 체계로 인정하여 다국적 기업의 조세경쟁을 종식하고, 디지털 기업에 대한 차별화로 논란이 된 필라 1을 업종 불문 매출, 이익률 기준 100개사로 한정하여 간소화하는 형태로 제도 설계의 안정화 기회를 제안하였고, 이는 2021. 7. OECD IF의 극적인 합의 도출에 게임체인저로 작용하였다. OECD의 2 필라 합의와 2021년 발표한 바이든 세제개혁안은 얼핏 보면 무관해 보인다. 그러나 필라 2의 글로벌 최저한세 논의, 미국 GILTI, BEAT 세제(SHILED개정안 포함)는 다국적기업의 조세회피를 방지하고, 조세경쟁을 종식시키기 위한 국제조세 제도의 연관된 개혁조치로 평가된다. 또한, 시장국에 과세권을 일부 배분하는 필라 1 또한 미국의 GILTI 세제와 함께 다국적 기업의 무형자산 과세를 강화하려는 조치의 일환으로 보인다. 이와 같이 최근 미국 바이든 행정부와 OECD는 다국적기업의 조세회피 방지 및 조세경쟁 억제라는 공통의 목표를 가지고 국제조세 제도를 수정하고 있고 이러한 배경에서 OECD의 필라 1,2 합의안이 마련된 것으로 보인다. 하지만 합의안으로 인한 기업의 컴플라이언스 부담이나 과세당국의 업무 비용이 증가할 가능성, 간소화된 제도설계에 관한 국제적 합의 도출, 이중과세 위험의 해소방안, 조세확실성의 확보 그리고 개별 국가들의 구체적인 과세권 행사방법 등은 앞으로 추가 논의해야 할 과제이다.

Abstract

On July 1, 2021, 139 countries including the Organization for Economic Cooperation and Development (OECD) countries and developing countries agreed upon the so-called ‘digital taxation and the global minimum tax’, which have been discussed in the OECD Inclusive framework (IF). Pillar 1 proposes to distribute partial taxation rights on residual profits derived from the digital economy to the countries where the profits arose, and Pillar 2 focuses on suppressing tax avoidance efforts by multinational corporations to seek low tax jurisdictions. To this end, member countries are expected to agree on the details by October 2021, aiming to implement the agreement details by 2023. The US government's presentation outlining the US's latest “Pillar One” and “Pillar Two” proposals for the reform to the OECD's IF Steering Committee on April 8, 2021 of the international system for multinational group taxation made a significant impact on reaching above July agreement. The U.S. government's proposal was to end tax avoidance among multinational corporations by recognizing Pillar 2 as a multilateral international tax system in order to reach an agreement on the global minimum tax, which Biden's US tax reform is focused on. And the US also proposed to eliminate the digital tax which was often criticized for designing to tax certain digital companies (mostly big US tech companies) by modifying Pillar 1 to limit its application to 100 companies based on sales and profit margin regardless of their industry sectors. Above US proposals acted as a game changer for the dramatic consensus of the OECD IF on July 7, 2021. At first glance, the OECD's Pillar 1, 2 Agreements and the Biden’s 2021 tax reform proposal seem to be unrelated. However, the discussion of the global minimum tax in Pillar 2, the US GILTI, and the BEAT tax (including the SHILED amendment) are evaluated as related reform measures in the international tax system to prevent tax evasion by multinational corporations and to end tax competition among the countries. Additionally, Pillar 1 which partially allocates taxation rights to market countries, can be seen as a tool to strengthen the taxation of intangible assets of multinational corporations in conjunction with the US GILTI tax. As such, the Biden administration and the OECD are revising the international tax system with a common goal of preventing multinational corporations from their tax avoidance and suppressing tax rate competition among countries. However, Pillar 1, 2 requirements may increase the burden of corporate compliance, tax authorities’ costs to monitor companies’ compliance, the establishment of an international consensus on a simplified taxation system, the risk of double taxation, the securing of tax certainty, and each country’s efforts to implement the OECD rules into their respective tax codes need to be discussed further in the future.

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