| Issue |
SHS Web Conf.
Volume 73, 2020
Innovative Economic Symposium 2019 – Potential of Eurasian Economic Union (IES2019)
|
|
|---|---|---|
| Article Number | 01016 | |
| Number of page(s) | 6 | |
| Section | Potential of the Eurasian Economic Union | |
| DOI | https://doi.org/10.1051/shsconf/20207301016 | |
| Published online | 13 January 2020 | |
Base erosion and profit shifting by Google and platform market competition in Korea
Kookmin University, College of Business Administration, 77 Jeongnueung-ro, Seoul Korea
* Corresponding author: thlee@kookmin.ac.kr
The adoption of Google Taxes is often mentioned with respect to corporate taxes avoided for a MNE that does not have a permanent establishment in the domestic market. None has looked at the implications of avoided corporate taxes on platform market competition. Using Google as a representative MNE that employs the DIDS framework, the present study, using publicly disclosed financial statements information, documents that if a MNE with a permanent establishment in Korean market had generated profits of 520.9b KRW in 2017.
© The Authors, published by EDP Sciences, 2020
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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