ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ

Year 2017, Volume: 8 Issue: 2, 297 - 330, 31.12.2017

Tamer Budak

https://doi.org/10.21492/inuhfd.354397

Cited By: 2

Abstract

Uluslararası
vergi hukukunun günümüzde karşılaştığı en önemli zorluklardan biri,
uluslararası şirketlerin agresif vergi planlamaları vasıtasıyla vergi
kaçırmalarını sağlayan dijital ekonomideki gelişmelerdir. Dijital ekonomi
içerisinde yer alan çoğu uluslararası şirketler, uluslararası vergi rejimindeki
bir çok boşluktan yararlanmak suretiyle vergi matrahlarını aşındırmaktadırlar.
Genel olarak tüm vergi otoriteleri uluslararası işletmeleri vergilendirme
konusunda zorluklarla karşı karşıya kalmaktadırlar. Dijital ekonominin
büyümesi, dünya ticaretinin artması ve finans ve kaynaklarla ilgili
hareketlilik, ulusal ve uluslararası vergi mevzuatını zor duruma düşürmektedir.

Ekonomik
İşbirliği ve Kalkınma Örgütü (OECD), Matrah Aşındırma ve Kar Aktarımı (BEPS)
konularına odaklanmış ve uluslararası vergilendirme konularında ortaya çıkan
güçlükleri yönetmek için bir çok BEPS Eylem Planı geliştirmiştir. Bu kapsamda
BEPS Eylem 1, özellikle dijital ekonominin ortaya çıkardığı vergi zorluklarını
hedef almaktadır. Bu çalışmada, ağırlıklı olarak dijital ekonominin
vergilendirilmesinde ortaya çıkan yeni gelişmeler ele alınmakta, doğrudan ve
dolaylı vergilerle ilişkili olarak vergi matrahının azaltılmasını önlemeye
yönelik bölgesel ve ülke politikaları ile uluslararası vergi hukukundaki
dönüşüm incelenmektedir. 

Keywords

Dijital ekonomi, uluslararası vergi hukuku, BEPS Eylem Planı 1, vergileme

THE TRANSFORMATION OF INTERNATIONAL TAX REGIME: DIGITAL ECONOMY

Abstract

The
development of digital economy, which enables companies to avoid tax through
aggressive tax planning, is among the main hardships to which the international
tax regime currently has to come up with new solutions. Many companies in the
digital economy engage in tax base erosion by exploiting the loopholes in
international tax laws. Globally, all tax authorities have faced difficult
challenges. The growing of the digital economy, increasing world trade, and
raising mobility related to finance and resources has challenged domestic and
international tax laws. 

The Organization for Economic Co-operation and
Development (OECD) has focused on issues of Base Erosion
and Profit Shifting (BEPS), and also developed BEPS Action Plans to manage the
issues of international taxation. The BEPS Action 1 specifically addresses the
challenges that arise in the taxation of the digital economy. This paper
primarily evaluates the new developments in the taxation of the digital
economy, investigates regional and national policies with respect to direct and
indirect tax for preventing eroding the tax base, and transformation of
international tax law

Keywords

Digital economy, international tax law, BEPS Action Plan 1, taxation

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