BEPS Action Plan and Assessment in the Fight Against Tax Losses and Evasion

Öz

Multinational companies, which are increasing in importance with the globalization process, act together in order to provide tax advantages which are among the reasons for the formation to make tax planning and thus try to minimize tax burden. However, in today’s globalizing world, tax planning done by multinational companies and the resulting loss of income is the agenda. Reducing tax liabilities by shifting the profits of multinational companies to provide tax advantage is causing governments to lose tax revenue. In order to avoid this, both the taxation of multinational companies’ profits and the need for reform in terms of base erosion and profit shifting have become a current issue. This study deals with the studies that the OECD has made regarding the base erosion and profit shifting (BEPS). For this purpose, in the study, primarily, the applications that cause BEPS were included, and then the OECD’s struggle against tax loss and evasion is mentioned, and a general assessment was made by taking into account the BEPS plans

Anahtar Kelimeler

• Tax Loss and Evasion, Base Erosion and Profit Shifting, Action Plan, OECD

Vergi Kayıp ve Kaçaklarıyla Mücadelede BEPS Eylem Planı ve Değerlendirilmesi

Öz

Globalleşme süreciyle birlikte artan çok uluslu şirketler, oluşum nedenleri arasında yer alan vergisel avantajlar sağlama amacıyla birlikte hareket ederek vergi planlaması yapmakta ve böylece vergi yüklerini minimize etmeye çalışmaktadırlar. Ancak günümüzün globalleşen dünyasında çok uluslu şirketlerce gerçekleştirilen vergi planlaması ve bunun neden olduğu gelir kaybı gündemdedir. Çok uluslu şirketlerin kazançlarını vergi avantajı sağlayacak şekilde kaydırarak vergi yükümlülüklerini azaltmaları devletleri vergi geliri kaybına uğratmaktadır. Bunun önüne geçebilmek amacıyla hem çok uluslu şirket kazançlarının vergilendirilmesi hem de matrah aşındırma ve kar aktarımı konusunda reform ihtiyacı gündeme gelmiştir. Bu çalışmada OECD’nin matrah aşındırma ve kar aktarımı (BEPS) konusunda yapmış olduğu çalışmalar ele alınmaktadır. Bu amaçla çalışmada öncelikle BEPS’e neden olan uygulamalara yer verilmiş, ardından OECD’nin bugüne kadar vergi kayıp ve kaçaklarıyla yaptığı mücadeleye değinilmiş ve BEPS planları ele alınarak genel bir değerlendirme yapılmıştır.

Anahtar Kelimeler

• Vergi kayıp ve kaçağı, Matrah Aşındırma ve Kar Aktarımı, Eylem Planı, OECD

Kaynakça

1. Christians, Allison (2016), “BEPS and the New International Tax Order”, BYU Law Review, Volume: 2016, Issue:6. 2016, p.1602-1647.
2. Diclehan, Başak (2016), “Matrah Aşındırma Yoluyla Kar Aktarımı ve Türkiye Uygulamaları”, https://home.kpmg.com/content/dam/kpmg/pdf/ 2016/06/tr-sorumlu-vergicilikbasak-diclehan.pdf, 12.06.2017.
3. Eden, Lorraine and Robert T. Kudrle (2005), “Tax Havens: Renegade States in the International Tax Regimes?”, Law & Policy, Volume: 27, Issue:1, p.100-127.
4. Fuest, Clemens, Christoph Spengel, Katharina Finke, Jost H. Heckemeyer, and Hannah Nusser (2013), “Profit Shifting and “Aggressive” Tax Planning by Multinational Firms: Issues and Options for Reform”, ZEW Discussion Paper, No:13-078, p.1-25.
5. GIZ (2010), “Addressing Tax Evasion and Tax Avoidance in Developing Countries”, Information https://www.taxcompact.net/documents/2011-09-09_GTZ_ Addressing-tax-evasion- and-avoidance.pdf, 23.02.2017. Technologies for Development
6. Gravelle, Jane. G. (2015), “Tax Havens: International Tax Avoidance and Evasion”, Congressional Research Service Report, http://digitalcommons.ilr. cornell.edu/ key_workplace, 08.03.2017.
7. Johansson, Åsa, Øystein Bieltvedt Skeie, Stéphane Sorbe and Carlo Menon, (2016), “Tax Planning by Multinational Firms: Firm-Level Evidence from a Cross-Country Database”, OECD Economics Departments Working Papers, No:1355, p.1-63.
8. Kara, Mustafa Cemil ve Ersan Öz, (2016), “Bir Küresel Vergi Uyumu Projesi: BEPS”, Vergi Dünyası Dergisi, Sayı: 414, s.172-181.

9. Lamers, Isabel, Pauline Mcharo and Kei Nakajima, (2014), “Tax Base Erosion and Profit Shifting (BEPS) and International Economic Law”, Trade and Investment Law Clinic Papers, http://repository.graduateinstitute.ch/ record/294795/files/CTEI_2013- 02_LawClinic_TaxBaseErosionAndProfit Sharing.pdf, 08.03.2017.
10. Mandel, Michael (2015), “The BEPS Effect: New International Tax Rules Could Kill US Jobs”, Progressive Policy Institute Policy Brief, http://www.progressivepolicy.org/wp- content/uploads/2015/06/2015.06-Mandel_The-BEPS-Effect_New-International- Tax-Rules-Could-Kill-US-Jobs.pdf, 23.02.2017.
11. Mealey, Matthew and Oliver Wehnert, (2016), “BEPS is Broader than Tax: Practical Business Implications of BEPS”, International Tax Review, Number:105, p.1-48.
12. Miller, Helen and Thomas Pope, (2016), “Corporate Tax Avoidance: Tackling Base Erosion and Profit Shifting”, Institute for Fiscal Studies, p.169-200.
13. OECD, (Organisation for Economic Co-operation and Development), (1998), Harmful Tax Competition: An Emerging Global Issue.
14. OECD, (Organisation for Economic Co-operation and Development), (2000), Towards Global Tax Co-operation: Progress In Identifying and Eliminating Harmful Tax Practices.
15. OECD, (Organisation for Economic Co-operation and Development), (2004) The OECD Project on Harmful Tax Practices: The 2004 Progress Report.
16. OECD (2010), “OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations”, http://www.ilsole24ore.com/pdf2010/SoleOnLine5/_Oggetti_Correlati/Documenti/ Norme%20e%20Tributi/2011/02/istruzioni-uso-societa-perdite-fiscali/ guida-2010-prezzi-trasferimento.pdf, 11.03.2017. Publishing, ocse-linee
17. OECD (2013a), “Addressing Base Erosion and Profit Shifting”, OECD Publishing, https://www2.deloitte.com/content/dam/Deloitte/ie/Documents/ Tax/Addressing_Base_Erosion_and_Profit_Shifting_BEPS.pdf, 12.05.2017
18. OECD (2013b), “Action Plan on Base Erosion and Profit Shifting”, OECD Publishing, http://dx.doi.org/10.1787/9789264202719-en, 12.05.2017
19. Owens, Jeffrey (2015), “Tax Transparency and BEPS”, http://epub.wu.ac.at/5096/1/36%2 D162%2D1%2DPB.pdf, 5-14, 15.02.2017.
20. Öztürk, Serdar ve Özlem Ülger, (2016), “Zararlı Vergi Rekabeti Ve Vergi Cennetleri: Vergi Cennetlerinin Vergi Kaçırma, Vergiden Kaçınma Ve Kara Para Aklamadaki Rolü”, Sobider, Yıl:3, Sayı:9, s. 118-135.
21. PwC (2013), “Transfer Pricing- Base Erosion and Profit Shifting (BEPS)”, https://www.pwc.com/ng/en/pdf/transfer-pricing-july-2013.pdf, 08.03.2017.
22. Sharma, Priyesh and Siddharth Dang, (2011), “Myth and Reality of the Imbricating Concepts of Tax Avoidance and Evasion”, Journal of Accounting and Taxation, Volume:3, Issue: 3, p.40-46.