다국적기업 R&D, 판매활동 국가에 세금 내야Electronic News of Korea (2019)
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 DateWinter January 23, 2019
Citation InformationSung-Soo Han. "다국적기업 R&D, 판매활동 국가에 세금 내야" Electronic News of Korea (2019)
Available at: http://works.bepress.com/sung_soo_han/86/