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大型科技公司接连赢得韩国法人税诉讼，税收漏洞再受关注
发布: · 来源: mk.co.kr
一句$话总结: 继Netflix和Meta之后，谷歌也在与韩国税务机关的法人税不服诉讼中胜诉，围绕数字税迟迟未落地和服务器所在地标准的争议正在扩大。
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全球大型科技公司在韩国收入相关法人税征收不服诉讼中接连胜诉。继Netflix和Meta之后，谷歌也在与韩国税务机关的诉讼中获胜，使韩国针对在本土取得销售收入的海外平台企业征税制度的局限再次凸显。其背景在于数字税引入进展缓慢，以及现行制度将服务器所在地作为征税依据。若服务器不在韩国境内，税务机关难以 확보充分征税依据，这一点仍是核心争议。此类判决趋势预计将影响今后全球大型科技公司征税政策和数字税讨论。来源: mk.co.kr.
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