Addressing the Tax Challenges of the Digital Economy

ACTION 1 Addressing the Tax Challenges of the Digital Economy 제1장. 디지털경제의 조세문제에 관한 서론····················································· 1 제2장. 기본 과세원칙························································································ 5 제3장. 정보통신기술과 경제적 파급효과························································ 26 제4장. 디지털경제의 주요특징과 새로운 사업모델의 출현···························· 43 제5장. 디지털경제에서의 세원잠식 및 소득이전(BEPS) 기회 규명·············· 71 제6장. 디지털경제에서의 세원잠식 및 소득이전 문제 제기·························· 81 제7장. 디지털경제로 인한 보다 광범위한 조세 문제····································· 91 제8장. 디지털경제로 인한 조세 문제의 잠재적 해법··································· 106 결 론·············································································································· 119 부속서 1: 과거의 디지털경제 관련 작업······················································ 122 부속서 2: 통합 사업모델에서의 전형적인 세무계획구조····························· 138

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