디지털 세의 도입이 디지털 서비스무역에 미치는 영향The Impact of the Introduction of Digital Tax on Digital Service Trade
- Other Titles
- The Impact of the Introduction of Digital Tax on Digital Service Trade
- 김연대; 홍재원
- Issue Date
- Digital Tax; Digital Service Trade; BEPS; Digital Transformation; Digital Trade Norms
- 무역통상학회지, v.21, no.6, pp.69 - 92
- Journal Title
- Start Page
- End Page
- Due to the change in the digital environment of the 4th industry, there is a discrepancy in the value creation and distribution of taxation rights in the digital economy. As a result, governments of each country begin to pay attention to base erosion and profit shifting (BEPS), the digital tax problem has been brought to the fore.
In the digital transformation environment, there is a discussion about digital services trade and digital taxation. Considering the inevitable ripple effect of digital tax, a unilateral approach to taxation causes conflict. Therefore, digital trade norms through multilateral negotiations in digital tax and service trade may be the best strategy.
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- College of Business Administration > 국제통상학부 > Journal Articles
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