지구적 법인세 협상의 국제정치경제: 미국의 협상 전략을 중심으로

초록

This article aims to explore (1) why the U.S. pursued a global corporate tax as the international standard of taxation in the era of digital economy, (2) the distribution of interests among the negotiating parties over the global corporate tax, and (3) the U.S. negotiation strategy in response to structural constraints. The U.S. took the lead in multilateral negotiations to introduce a global corporate tax, believing that those countries that attempted to introduce the digital service tax had the political intention of imposing a discriminatory tax targeting the U.S. big tech. From the perspective of the U.S. government and big tech, tax avoidance will be more difficult with the implementation of a global corporate tax. However, the U.S. government thought that it could eliminate the discriminatory nature of the digital service tax. The U.S. pursued a two-pronged approach: (1) it mobilized coercive measures such as imposing high rates of retaliatory tariffs on countries such as France, Italy, and the United Kingdom that attempt to implement a digital service tax; and (2) it took the lead in the OECD/G20 negotiation process to create a framework for multilateral negotiations that yields results.

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