사진=REUTERS구글, 애플, 삼성전자 등 다국적 기업이 실제 매출을 올린 국가에 세금을 내게 하는 경제협력개발기구(OECD) 주도의 글로벌 디지털세 필라1 도입이 당초 내년에서 2025년으로 1년 연기됐다. 다만 캐나다 등 일부 회원국이 도입 연장에 반발하고 있어 당장 내년부터 다국적 기업을 대상으로 한 국가별 단독 과세가 이뤄질 수 있다는 분석이 나온다.OECD는 12일 성명을 통해 “세계 각국에서 글로벌 디지털세 도입을 준비하기 위해 다국적 기업 대상 국가별 단독 과세를 금지하기로 한 합의시한을 2023년 12월31일에서 2024년 12월31일로 유예하기로 합의했다”고 발표했다.다국적 기업을 대상으로 한 국가별 단독 과세를 막기 위해 도입을 추진하는 것이 글로벌 디지털세 필라1이다. 바꿔 말하면 글로벌 디지털세 필라1 도입이 2025년으로 1년 유예된 것이다. 당초 2023년 도입 예정이었지만, 다국적 기업들의 잇따른 요청에 따라 한 차례 유예했고 이번에 또다시 1년 연기한 것이다. 2025년 도입되면 다자조약 내 규정에 따라 2026년이나 2027년께 시행된다.디지털세는 구글과 애플, 삼성전자 등 다국적 기업들이 본사가 속한 국가뿐 아니라 실제 매출이 발생한 국가에도 세금을 내도록 하는 국제조세 규약이다. 주요 20개국(G20)과 OECD 주도로 142개국이 참여하는 글로벌 협의체 IF(Inclusive Framework)가 국제 논의를 이끌고 있다.당초 정보기술(IT) 기업이 세율이 낮은 국가에 본사를 두고 조세를 회피하자 이를 막기 위해 도입이 추진되다가 대상이 다국적 기업으로 확대됐다. IF는 2021년 10월에 필라1(매출발생국 과세권 배분)과 필라2(글로벌 최저한세 도입)로 구성된 디지털세 관련 최종 합의안을 발표했다.필라1은 연결매출액 200억 유로(약 28조원) 이상, 영업이익률 10% 이상인 다국적기업들이 본국이 아닌 시장소재국에도 세금을 내도록 하는 것이 핵심이다. 디지털세가 도입되면 구글과 애플이 한국에서 부담할 법인세가 많이 늘어나게 된다.
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<a href="https://dahaeyo.co.kr/molding" target="_blank" rel="noreferrer noopener">고령 몰딩</a>
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<a href="https://dahaeyo.co.kr/molding" target="_blank" rel="noreferrer noopener">칠곡 몰딩</a>
<a href="https://dahaeyo.co.kr/molding" target="_blank" rel="noreferrer noopener">예천 몰딩</a>
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<a href="https://dahaeyo.co.kr/molding" target="_blank" rel="noreferrer noopener">울릉 몰딩</a>
<a href="https://dahaeyo.co.kr/molding" target="_blank" rel="noreferrer noopener">밀양 몰딩</a>
<a href="https://dahaeyo.co.kr/molding" target="_blank" rel="noreferrer noopener">의령 몰딩</a>
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<a href="https://dahaeyo.co.kr/molding" target="_blank" rel="noreferrer noopener">산청 몰딩</a>
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