THE GLOBAL MINIMUM TAX AND THE TAXATION OF MNE PROFIT

Abstract

Driven by the forces of globalisation and digitalisation, the share of multinational enterprises (MNEs) in the global economy has been steadily increasing. This growing prominence has necessitated a reassessment of international tax policies. In this regard, the OECD introduced the Global Minimum Tax initiative, which was endorsed by more than 135 member countries in October 2021. The initiative seeks to mitigate global profit shifting and the accumulation of low-taxed profits, while also aiming to curb tax competition by narrowing cross-country tax rate differentials. It is estimated that this reform could increase global corporate tax revenues by approximately USD 155–192 billion annually. This study defines multinational enterprises and the digital economy and explores the international tax challenges that may arise in achieving these objectives. As the global economy continues to expand through digitalisation, significant challenges have emerged in effectively recording and taxing economic activities. Accordingly, this study provides a comprehensive analysis of the Global Minimum Tax framework and examines its potential economic implications as a policy response to these challenges.

Keywords

• BEPS
• Global minimum tax
• Digital economy

KÜRESEL ASGARİ VERGİ VE ÇOK ULUSLU ŞİRKET KARLARININ VERGİLENDİRİLMESİ

Abstract

Küreselleşme ve dijitalleşme dolayısıyla çok uluslu şirketlerin küresel ekonomideki payı her geçen gün artmaktadır. Söz konusu artış uluslararası vergi politikalarının gözden geçirilmesini gerekli kılmıştır. Bu bağlamda OECD, Küresel Asgari Vergi uygulamasını önermiş ve uygulama Ekim 2021’de 135’ten fazla üye ülke tarafından imzalanmıştır. Bu uygulama, küresel ölçekte kâr kaydırma ve düşük vergilendirilmiş kâr miktarlarını azaltmayı, ayrıca ülkeler arasındaki vergi oranı farklılıklarını daraltarak vergi rekabetini sınırlamayı amaçlamaktadır. Bu kapsamda, kurumlar vergisi gelirlerinin yıllık 155–192 milyar dolar artacağı öngörülmektedir. Bu çalışmada, çok uluslu şirketler ile dijital ekonominin tanımları yapılmış ve belirtilen hedeflere ulaşma sürecinde karşılaşılabilecek uluslararası vergi zorlukları ele alınmıştır. Uluslararası ekonomi, dijitalleşme hareketleri ile küresel anlamda büyürken ekonomiyi kayıt altına alma ve vergilendirme güçlükleri oluşmuştur. Hızla büyümeye devam eden bu ekonomiyi kayıt altına alma ve vergilendirme problemlerine çözüm olabilmesi amacıyla çalışmada küresel asgari vergi tüm boyutlarıyla incelenerek küresel asgari verginin ekonomiye etkileri tartışılmıştır.

Keywords

• BEPS
• Küresel asgari vergi
• Dijital ekonomi

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