다국적기업에 대한 과세권 배분의 동향과 과제
The trends of the allocation of taxing rights on multinational corporations and their implications to Korea
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2019년 현재 36개 OECD 국가 중 31개 국가가 국외원천 배당소득에 관하여 경영참여소득면제제도를 도입하고 있다. 법인과세상 국가간 현저한 세율 차이가 있는 상황에서의 원천지주의 과세의 확대는 다국적기업들에게 세부담을 줄일 수 있는 기회를 제공하고 있다. 디지털거래의 비중이 커지는 국제거래환경에서 다국적기업들은 전통적인 고정사업장을 두지 않고도 여러 나라에서 소비자에 대한 판매를 함으로써 소비지에서의 과세도 회피할 수 있는 조건이 형성되었다. 이에 대한 대응으로 소비지국은 우회이익세 및 디지털서비스세를 도입하고 부가가치세제도를 정비하고 있다. OECD는 BEPS Action 1의 후속작업을 전국가참여체제(Inclusive Framework)로 확대하여 Pillar 1과 Pillar 2의 확정을 눈앞에 두고 있다. Pillar 1은 디지털서비스기업과 소비자대면기업에 대해 소비지국가에도 소득의 원천을 인정하는 새로운 과세고리 원칙(new nexus rule)과 해당 국가에서 매출액만으로도 소득을 배분받도록 하자는 수정잔여이익분할법(modified residual profit split method)을 주된 내용으로 한다. 이는 소득과세상 소비지국 과세원칙(destination-based taxation)을 일부 수용하는 성격을 갖는다. Pillar 2는 경과세국에서 낮은 세금을 부담하는 소득에 대해 비경과세국에서 전세계최소실효세율과의 차이에 해당하는 부분만큼의 세금을 직접 또는 간접적인 방법으로 추가하여 부과하는 것(top-up taxation)을 내용으로 한다. Pillar 2에 의한 최소세율 과세는 원천지주의적인 과세제도의 확산에 따르는 조세회피의 증가를 억제하는 효과가 있다. 2021년 중 전국가참여체제에 의한 협의가 결실을 맺을 것으로 기대된다. 우리나라로서는 이들 협의과정에서 주도적으로 참여하고, 협의된 내용을 국내법적으로 수용하는 후속작업을 하여야 할 것이다. 이 과정에서 소득과세상 소비지국과세원칙이 다소간 반영될 것이며, 법인세율을 조정하게 될 가능성도 있다. 디지털서비스세의 도입은 현행의 조세체계상 적합하지 않은 것으로 판단된다. 우리나라의 조세체계의 경쟁력을 감안한다면 경영참여소득면제제도를 도입하여야 할 것으로 보인다.
Abstract
Most of the OECD countries exempt the foreign source income earned by domestic corporations from taxation under the participation exemption. Such an expansion of taxation based on source approach is rendering huge chances of tax saving for multinational corporations especially because there remain other countries where they can enjoy low taxation. Under the international trade environment of rapidly increasing digital transactions, multinational corporations come to be able to avoid the taxation by the countries where the consumption of their services or products is made because they can sell their services and products without establishing their branches there. In response to such avoidance the consumption countries are introducing diverted profits tax or digital service tax and revising their tax laws on VAT. The OECD extended the participation of the countries in the follow-up work for the BEPS Action 1 under the Inclusive Framework and it will be able to finish the Pillar 1 and the Pillar 2 sooner or later. The major points of the Pillar 1 are firstly the new nexus rule under which a consumption country may be recognized as having a nexus to tax the income of digital service company and consumer facing business company as a source country and secondly the modified residual profit split method under which the taxable income may be allocated to a country where nothing more than the sale has happened. These rules go along with the destination-based taxation in part. The major point of the Pillar 2 is the top-up taxation by which the non-low tax countries may levy additional tax on the income of corporations which have utilized the low tax countries up to the amount corresponding to the gap between the global minimum effective rate and the actual tax rate applied by the low tax countries. The minimum taxation under the Pillar 2 is expected to have an effect to suppress the tax avoidance abusing the tax laws developed under the source approach. It is expected that the negotiations under the Inclusive Framework will bear fruits during the year of 2021. Korea needs to participate in the negotiations actively and go through the follow-up work to reflect the agreement into the domestic legal system. During this process the destination-based income taxation will be materialized a bit in the tax laws and the corporate tax rates may have to be adjusted. It seems that the introduction of digital service tax in Korea is not suitable to the current tax system. In view of the competitiveness of the tax system of Korea the introduction of participation exemption is strongly recommended.
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