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다국적기업 R&D, 판매활동 국가에 세금 내야
Electronic News of Korea (2019)
  • Sung-Soo Han
The mixed profit of muntinational enterprises must be allocated between R&D activities and sales activities. Current the PE rule relating to e-commerce is non-sense and thus must be substantially revised. For details, refer to "Undesirable Google Digital Tax & Tax War" whose file is in the same category as this article.
  • Digital tax
Publication Date
Winter January 23, 2019
Citation Information
Sung-Soo Han. "다국적기업 R&D, 판매활동 국가에 세금 내야" Electronic News of Korea (2019)
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