본문 바로가기 주메뉴 바로가기
22대 대한민국 국회 국회정보길라잡이 국회의원검색
회원가입 로그인
HOME

정보검색

소장정보 검색

국회도서관 홈으로 정보검색 소장정보 검색
결과 내 검색 동의어 포함
결과 내 검색 동의어 포함

-

목차보기

Title page 1

Contents 3

SUMMARY 2

EXECUTIVE SUMMARY 5

1. INTRODUCTION 7

2. GLOBAL AND EU EFFORTS TO REFORM DIGITAL TAXATION 9

3. OBJECTIVES OF A EUROPEAN DIGITAL TAX 9

4. KEY DESIGN CONSIDERATIONS 10

5. DIGITAL SERVICES TAXES: WHAT IS THE CURRENT SITUATION? 11

5.1. DIRECT DSTS 11

5.2. INDIRECT DSTS 15

6. WHAT DOES THE EU DIGITAL MARKET LOOK LIKE TODAY? 17

6.1. E-COMMERCE 17

6.2. DIGITAL ADVERTISING 18

6.3. DIGITAL MEDIA 20

6.4. CLOUD SERVICES 21

7. HOW MUCH REVENUE COULD THE EU GENERATE FROM A DST? 23

8. WHAT ARE THE ALTERNATIVES? 25

8.1. DIGITAL PERMANENT ESTABLISHMENT TAX 25

8.2. DESTINATION -BASED CASH-FLOW TAX 26

8.3. BROADENING THE VAT BASE 27

9. NEXT STEPS: WHAT THE EU SHOULD DO 28

Tables 4

Table 1. Main features of the EU Member States that have implemented a DST 11

Table 2. Other EU Member States that have implemented a DST 16

Table 3. Estimated revenues from a 5%, 3% and 1% DST (EUR billion) 23

Figures 3

Figure 1. DST revenues (EUR million, 2020-2023) 13

Figure 2. DST revenues as a percentage of total tax revenues (2020-2023) 14

Figure 3. DST revenues as a percentage of corporate income tax revenues (2020-2023) 15

Figure 4. Total turnover from e-commerce sales across Member States (EUR billion, 2023) 17

Figure 5. B2C e-commerce turnover (EUR billion, 2017 and 2023) 18

Figure 6. Digital advertising spending in the EU27 (EUR billion, 2017-2023) 19

Figure 7. Digital advertising spending across Member States (EUR billion, 2023) 19

Figure 8. Digital media revenue in the EU (EUR billion, 2017-23) 20

Figure 9. Digital media revenue in selected Member States (EUR billion, 2023) 21

Figure 10. Size of the European cloud services market (EUR billion, 2017-2023) 22

Figure 11. Market share of European cloud service providers in the European market (2017-2022) 22

추천서가 (다양한 추천 자료를 만나보세요)

권호기사보기

권호기사 목록 테이블로 기사명, 저자명, 페이지, 원문, 기사목차 순으로 되어있습니다.
기사명 저자명 페이지 원문 기사목차