원문정보
초록
영어
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.
목차
Abstract
Ⅰ. 서론
Ⅱ. 디지털 서비스무역의 현황과 특징
Ⅲ. 디지털 세의 도입과 적용
Ⅳ. 디지털 세의 도입이 디지털 서비스무역과기타상업에 미치는 영향
Ⅴ. 결론
참고문헌
Ⅰ. 서론
Ⅱ. 디지털 서비스무역의 현황과 특징
Ⅲ. 디지털 세의 도입과 적용
Ⅳ. 디지털 세의 도입이 디지털 서비스무역과기타상업에 미치는 영향
Ⅴ. 결론
참고문헌
저자정보
참고문헌
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