A CONCRETE STEP TOWARDS TAXATION OF DIGITAL ECONOMY: FRENCH MODEL IN DIGITAL SERVICES TAX

Abstract

The international taxation rules cannot fit the modern concept of digital economy that is ever growing and the new models of businesses that can trade across borders without having a physical presence in one country. This new business relies on user generated content as value creation and its income cannot be effectively addressed by tax rules. The OECD continues to work on overcoming this challenge on a global level but has not yet reached a common and solid solution. European Union has proposed measures towards a common solution also without being able to unanimously agreeing upon them. Having realized that a meaningful comprehensive common solution will take time, countries have decided to take unilateral actions in their own jurisdictions. In this paper, we will discuss the propositions of the OECD and the EU respectively and will look closely to the new French law on digital services tax

Keywords

• Digital Taxation, Significant Digital Presence, Digital Services Tax, International Taxation, European Union, BEPS Action Plan 1.

H DİJİTAL EKONOMİYİ VERGİLENDİRME YOLUNDA SOMUT BİR ADIM : DİJİTAL HİZMET VERGİSİNDE FRANSA ÖRNEĞİ

Abstract

Uluslararası vergi hukukuna ilişkin kurallar günümüz ekonomisinin en hızlı büyüyen parçası olan dijital ekonomiyi ve bu alanda faaliyet gösteren teşebbüs modellerini karşılamakta yetersiz kalmaktadır. Bir ülkede fiziksel olarak hiç bir varlık göstermeden orada ve sınır ötesi hizmet sunarak gelir elde eden kurumların geliri bu nedenle önemli miktarlarda vergi dışı kalmaktadır. Bununla birlikte, bu yeni ekonomide kullanıcının bizzat kendi katılımı ile yarattığı değer vergi yasalarında karşılığını bulamamaktadır. Bu sorunları aşabilmek amacıyla dünya çapında ortak çözüm arayışları sürdürülmektedir. OECD bünyesinde atılan adımlar henüz somut bir sonuca ulaşılmasını sağlamamıştır. Avrupa Birliği tarafından geliştirilen ortak çözüm arayışı da henüz bir sonuç verebilmiş değildir. Ortak hareket edebilme ihtimalinin yakın görünmemesi vergi kaybından mustarip bazı ülkelerin tekil olarak hareket etmeleri ve kendi hukuk sistemleri içinde dijital ekonomiyi vergilendirecek önlemler almaları soncunu doğurmuştur. Bu çalışmada OECD ve Avrupa Birliği nezdinde gerçekleştirilen çalışmalar ele alındıktan sonra, ülkelerin tekil önlemleri, özellikle de yeni yürürlüğe giren Fransız dijital hizmet vergisi incelenecektir

Keywords

• Dijital Vergileme, Önemli Dijital Varlık, Dijital Hizmet Vergisi, Uluslararası Vergileme, Avrupa Birliği, BEPS Eylem Planı 1.

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