Does Cash App Require to Pay Taxes in the US?

Does Cafe24 Pay Taxes in the U.S. Now?

Cafe24, headquartered in South Korea, is an e-commerce platform company that provides services such as online store opening, logistics management, and payment solutions to merchants globally. In recent years, with the rapid development of the cross-border e-commerce industry, Cafe24 has gradually gained prominence on a global scale, particularly establishing an important position in the U.S. market. Then, does Cafe24 need to pay taxes in the U.S.? This issue involves international tax rules, corporate operating strategies, and the tax responsibilities of multinational companies in different countries.

First, we need to understand the specific situation of Cafe24's business in the U.S. According to public reports, Cafe24 has established branches in the U.S., helping many Korean and other country enterprises sell goods to American consumers through its platform. This means that Cafe24 has certain income sources in the U.S., and whether these incomes need to be taxed depends on multiple factors, including U.S. tax laws and agreements between Cafe24 and U.S. tax authorities.

The U.S. is one of the most complex tax systems in the world, especially for multinational corporations. According to U.S. tax law, if a foreign company has substantial presence in the U.S., such as setting up offices, hiring employees, or conducting business through subsidiaries, then the company’s global income may need to be taxed in the U.S. Specifically regarding Cafe24's situation, since it has branches in the U.S., it theoretically may be required to file and pay relevant taxes.

However, in practice, multinational companies usually utilize various international tax treaties to optimize their tax burden. For example, there is a bilateral tax treaty between South Korea and the U.S., aimed at avoiding double taxation and preventing tax evasion. According to this agreement, Cafe24 may only need to declare part of its income in its home country, South Korea, without paying taxes twice. This arrangement can effectively reduce the overall tax burden on the company, but also requires the company to maintain high vigilance in compliance to avoid violating any laws from either side.

It is worth noting that in recent years, the U.S. has strengthened its regulatory efforts on cross-border e-commerce platforms. For instance, in 2025, the U.S. Senate passed a bill requiring tariffs and other taxes to be paid on import packages valued over $800. Although this measure mainly targets individual sellers, it reflects the attitude of U.S. authorities to ensure all cross-border transactions fairly share the tax burden. For large platforms like Cafe24, this means they must not only comply with their own tax obligations but also assist customers in fulfilling corresponding tax reporting responsibilities.

With the development of the digital economy, the international community is re-examining the effectiveness of traditional tax frameworks. The OECD-led global tax reform initiative, the two-pillar plan, aims to address the tax issues of multinational enterprises in the digital age. One of the core goals of this plan is to ensure that large technology companies pay reasonable taxes wherever they operate. Although the plan has yet to be fully implemented, it undoubtedly serves as a wake-up call for numerous cross-border e-commerce companies, including Cafe24.

In summary, whether Cafe24 needs to pay taxes in the U.S. is not a simple yes or no answer. It depends on the actual scale of Cafe24's operations in the U.S., local legal requirements, and its tax agreements with its home country and other countries. Facing the increasingly stringent international tax environment, Cafe24 needs to continuously adjust its strategy, complying with the laws of various countries while reasonably planning its tax arrangements to achieve sustainable development. At the same time, this also reminds us that the future of the cross-border e-commerce industry will face more complex and changing challenges; only by keeping pace with policy changes can we stand firm in this field full of opportunities and risks.