디지털 경제화에 따른 사업소득 과세권 배분원칙의 재정립에 관한 최근 국제적 논의와 우리나라의 정책 방향

Abstract

Digitalisation of the economy enables MNEs to operate on a global scale without physical presence such as permanent establishments. And the characteristics of the digital economy have raised significant challenges in the allocation of taxation rights among countries on the business income generated by MNEs. In order to correspond these issues together, the international community has established the inclusive framework around the OECD and G20 countries. As a starting point for international debate, The OECD's BEPS report on 2015 sets out the need for new nexus rule and profit distribution rules for the digital economy. Discussions have become more full-fledged in 2019, and in February 2019, public consultations were held for discussing three alternatives proposed by member countries of inclusive framework. Recently, OECD Secretariat proposed the unified approach dealing with new nexus and profit distribution rules. This paper outlines the flow of such international discussions and assumes that the implications of the proposal is not a transition to a new system that is completely different from the current international tax regime, but a complementary alternative assuming the current international tax regime is still valid. And the assessment is positive to cases where it is difficult to tax excess profits received by MNEs under the current tax regime. Thus, in the flow of international discussions, Korea does not need to introduce interim measures those are unilaterally introduced by other countries, and the response considering the new nexus rule and profit distribution rules to be introduced through the inclusive framework in the future desirable. In preparation for the introduction of the unified approach, the current permanent establishment rule and transfer pricing rules in Korean tax laws should be revised, and a review of foreign tax credits and tax support for R&D activities of domestic companies is also required.