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지구적 법인세 협상의 국제정치경제: 미국의 협상 전략을 중심으로

The U.S. Strategy and the Politics ofGlobal Corporate Tax Negotiation

이승주
세종연구소 (The Sejong Institute)|2022.08|국가전략 (National Strategy)|제28권 제3호|pp. 121-148|DOI 10.35390/sejong.28.3.202208.005

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중국미국ChinaEUthe USthe EUdigital service tax지구적 법인세디지털 서비스세Global corporate tax
주제분류정치외교학

초록

이 글은 미국이 지구적 법인세 협상을 주도하여 새로운 국제 조세 표준을 수립한 과정을 분석하는 데 목적이 있다. 이를 위해 이 연구는 지구적 법인세를 둘러싼 협상 당사국 간 이익의 분포와 구조적 제약에 대응하는 미국의 협상 전략에 초점을 맞추어 지구적 법인세 협상 과정을 추적･설명한다. 미국은 자국 빅테크를 겨냥하여 차별적 조세를 부과하려는 정치적 의도가 디지털 서비스세에 내포되어 있다고 보고, 그 대안으로서 지구적 법인세 도입을 위한 다자 협상을 주도하였다. 미국은 이 과정에서 프랑스, 이탈리아, 영국 등 디지털 서비스세를 부과하려는 국가들에 대한 고율의 보복 관세 부과와 같은 강압적 정책을 동원하는 한편, OECD/G20 협의 과정에 참여하여 성과를 내는 다자 협상의 틀을 유지하는 전략을 추구하였다.

Abstract

This article aims to explore (1) why the U.S. pursued a global corporate tax as the international standard of taxation in the era of digital economy, (2) the distribution of interests among the negotiating parties over the global corporate tax, and (3) the U.S. negotiation strategy in response to structural constraints. The U.S. took the lead in multilateral negotiations to introduce a global corporate tax, believing that those coutnries that attempted to introduce the digital service tax had the political intention of imposing a discriminatory tax targeting the U.S. big tech. From the perspective of the U.S. government and big tech, tax avoidance will be more difficult with the implementation of a global corporate tax. However, the U.S. government thought that it could eliminate the discriminatory nature of the digital service tax. The U.S. pursued a two-pronged approach: (1) it mobilized coercive measures such as imposing high rates of retaliatory tariffs on countries such as France, Italy, and the United Kingdom that attempt to implement a digital service tax; and (2) it took th lead in the OECD/G20 negotiation process to create a framework for multilateral negotiations that yields results.

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