The EMERGENCE and DEVELOPMENT of INTERNATIONAL TAXATION and ITs CONCEPTS

Year 2025, Volume: 8 Issue: 1, 29 - 59, 30.06.2025

Birol Ubay

https://doi.org/10.54472/jobig.1630007

Abstract

The history of international taxation can be traced back to the earliest periods of human civilisation. However, it was not until the 20th century that international rules and concepts were clearly established. Although international taxation is regarded as a sign of sovereignty, the superiority of countries' own taxation rights may lead to global chaos. Therefore, the establishment of an international tax system is imperative, in order to determine who is authorised to tax the income earned by individuals or businesses operating in more than one country. The principles of international taxation established in the 1920s were originally designed to avoid double taxation; however, the expansion of international trade, accelerated by globalisation and subsequent digitalisation, has led to the expansion of the scope of international taxation. Therefore, it is important to redefine the existing concepts of international taxation, such as permanent establishment, double taxation, tax havens, tax evasion and tax avoidance, according to the phenomenon of the digital economy.

Keywords

International taxation, , tax heavens , tax avoidance , information exchange

ULUSLARARASI VERGİLENDİRME VE KAVRAMLARININ ORTAYA ÇIKIŞI VE GELİŞİMİ

Abstract

Uluslararası vergilendirmenin tarihi insan uygarlığının en eski dönemlerine kadar uzanmaktadır. Ancak, uluslararası kural ve kavramların oluşturulması 20. yüzyıla kadar belirgin bir şekilde gerçekleşmemiştir. Uluslararası vergilendirme, egemenliğin bir işareti olarak görülse de ülkelerin kendi vergileme haklarını üstün görmesi küresel bir kaosa yol açabilir. Bu nedenle, uluslararası bir vergi sistemi oluşturmak önemlidir. Birden fazla ülkede faaliyet gösteren kişilerin veya işletmelerin elde ettikleri gelirleri vergilendirme yetkisinin kimde olduğunun belirlenmesi önemlidir. 1920'lerde oluşturulan uluslararası vergilendirme ilkeleri, başlangıçta çifte vergilendirmeyi önlemek için tasarlanmıştır. Ancak, küreselleşme ile uluslararası ticaretin genişlemesi ve sonrasında dijitalleşme uluslararası vergilendirmenin kapsamının genişlemesine yol açmıştır. Bu nedenle uluslararası vergilendirmenin, daimî işyeri, çifte vergilendirme, vergi cennetleri, vergi kaçakçılığı ve vergiden kaçınma gibi mevcut kavramlarının dijital ekonominin olgusuna göre yeniden tanımlanması önemlidir.

Keywords

Uluslararası vergileme , Vergi cennetleri , Vergiden kaçınma, , Bilgi Değişimi

Ethical Statement

Herhangi bir etik çatışması yoktur

Supporting Institution

Yok

Thanks

yok

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