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1 OE CD ( ( ) / ) ians ig n.c om ). (T ax Jurisdiction ). (EU ). OECD (CF A : Comm itt ee of F iscal A ffairs ),, (T A Gs : T echn ology A dvisory Group s ). OECD., OECD. OECD (EU ) (A F ram ew ork for Glob al Electronic Com m erce) 2). (EU ) 40, (Bonn ) 3). 4) 1),,, 7 2, ) Clinton, William J. and Abert Gore, Jr., A F ram ew ork f or Global E lectron ic Com m erce, 1997, w w w.iitf.nist.gov/ eleccomm/ ecomm.htm 3) EU, Global Information Netw ork s, 1997, w w w 2.echo.lu/ bonn/ final.html 4) Soete, Luc and Kamp Karin, "T he Bit T ax : T he Case for F urther Research," Working - 1 -

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์งˆ๋ฌธํ•˜์‹ค ์˜์›๋‹˜๊ป˜์„œ๋Š” ๋ฐœ์–ธ์‹œ๊ฐ„์„ ์ง€์ผœ ์ฃผ์‹œ๊ณ , ์ง‘ํ–‰๋ถ€์— ์„œ๋Š” ์ถฉ์‹คํ•œ ๋‹ต๋ณ€์ด ๋  ์ˆ˜ ์žˆ๋„๋ก ์ตœ์„ ์„ ๋‹คํ•ด ์ฃผ์‹ค ๊ฒƒ์„ ๋‹น ๋ถ€๋“œ๋ฆฝ๋‹ˆ๋‹ค. ๊ทธ๋Ÿฌ๋ฉด ์ง€๊ธˆ๋ถ€ํ„ฐ ์งˆ๋ฌธ์„ ์‹œ์ž‘ํ•˜๊ฒ ์Šต๋‹ˆ๋‹ค. ๋จผ์ €, ๆ–‡ ๅŒ– ๆ•Ž ่‚ฒ ๅง” ๅ“ก ๆœƒ ์†Œ์† ๏งก ๅบท ็ ่ญฐ ๅ“ก ์˜ ์งˆ๋ฌธ์ด ์žˆ๊ฒ ์Šต๋‹ˆ ๋‹ค. ๋‚˜์˜ค์…”์„œ ์งˆ๋ฌธํ•˜์—ฌ ์ฃผ

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