Method and apparatus for processing video signal

Abstract

The present invention provides a method and an apparatus for processing a video signal, and more particularly, a method and an apparatus for processing a video signal, which encode and decode the video signal. To this end, the present invention provides a method for processing a video signal, including: receiving a scalable video signal including a base layer and an enhancement layer; receiving a flag indicating whether tiles are used in the enhancement layer; when the flag indicating whether the tiles are used indicates that a picture referring to a corresponding video parameter set includes a plurality of tiles, receiving a flag indicating whether a loop filter is applied across the tiles and a flag indicating whether tile boundaries of layers are aligned with each other; and decoding pictures of the enhancement layer based on the received values of the flag indicating whether the loop filter is applied across the tiles and the flag indicating whether the tile boundaries of the layers are aligned with each other and an apparatus for processing a video signal using the same.

Dependencies are inferred from the claim text.