THE EFFECTS OF DIGITAL ECONOMY ON DEVELOPMENT OF DIGITAL TAX HAVENS

Yıl 2020, , 28 - 44, 22.06.2020

Birol Ubay

https://doi.org/10.33707/akuiibfd.616014

Cited By: 3

Öz

While digitalization causes evolving of global
commerce, it also emerges important problems for international taxation.
National tax systems are tailored for taxing traditional commerce follows these
improvements a few steps behind. The digital economy that uses internet and IT
infrastructures rises its share in global economy however it also causes
development of new tax evasion or tax avoidance methods. Tax heavens using the
same digital infrastructure transform themselves into digital tax heavens. Thus
they extend their service fields and customer profiles. Therefore the solution
of base erosion and profit shifting problem arising from digital tax heavens
requires better international coordination and cooperation.

Anahtar Kelimeler

Tax haven, Base Erosion, Digital Economy, International Taxation

DİJİTAL EKONOMİNİN DİJİTAL VERGİ CENNETLERİNİN GELİŞİMİNE ETKİSİ

Öz

Dijitalleşme, küresel
ticaretin evrim geçirmesine yol açarken uluslararası vergilendirmede de önemli
sorunlara neden olmuştur. Klasik ticareti vergilendirmeye programlı ulusal
vergi sistemleri bu ilerlemeleri birkaç adım geriden takip etmektedir. İnternet
ve bilgi–iletişim teknolojileri altyapısını kullanan dijital ekonomi, küresel
ticaret hacmi içindeki payını artırırken aynı zamanda vergi kaçırma ya da
vergiden kaçınma yöntemlerinin de gelişmesine yol açmıştır. Aynı dijital
altyapıyı kullanan vergi cennetleri kendilerini dönüştürerek dijital vergi
cennetleri haline gelmiştir. Bu şekilde hizmet sundukları alanları ve müşteri
profillerini genişletmişlerdir. Bu nedenle dijital vergi cennetlerinin neden
olduğu matrah aşınması ve kâr aktarması sorununun çözümü uluslararası
koordinasyon ve işbirliğini daha gerekli hale getirmiştir.

Anahtar Kelimeler

Vergi cenneti, Matrah aşınması, Dijital ekonomi, Uluslararası vergilendirme

Kaynakça

• 4458 Sayılı Gümrük Kanunun Bazı Maddelerinin Uygulaması Hakkındaki Kararda Değişiklik Yapılmasına Dair Karar (Karar sayısı: 1111), RG: 15.04.2019/ 30775.
• Alina, N. (2016), “Trends and Dımensıons of Digital Economy”, Annals of the Constantin Brâncuşi University of Târgu Jiu, Economy Series, 4/2016, 103-107.
• Arnold, B.J. (2015), An Introduction to Tax Treaties, https://www.un.org/esa/ffd/wp-content/uploads/2015/10/TT_Introduction_Eng.pdf adresinden alındı. (Erişim tarihi: 22.07.2019).
• Arya, M, Auditing E-taxation, IT, http://intosaiitaudit.org/intoit_articles/18p36top41.pdf adresinden alındı (Erişim tarihi: 25.03.2019).
• Biyan, Ö., Güneş, Y. (2018), “A Taxation Problem Caused by Digital Economy: Definition of Virtual Establishment”, (Ed.) Selçuk İpek ve Adnan Gerçek, Current Perspectives in Public Finance Berlin: CPI books GmbH.
• Brox, J., Fader, C. (2015), Forecasting Tax Implications of B2C E-Commerce, https://www.researchgate.net/publication/267968572_Forecasting_Tax_Implications_of_B2C_E-Commerce_Forecasting_Tax_Implications_of_B2C_E-Commerce adresinden alındı (Erişim tarihi: 25.03.2019).
• Cash, M. (1999), Electronıc Commerce and Tax Base Erosıon, European Parliament Directorate General for Research Economic Affairs Division, Economic Affairs Series ECON 108 EN, 01-1999.
• Chetcuti, J.P. (2002), The Challenge of E-commerce to the Definition of a Permanent Establishment: The OECD’s Response, Inter Lawyer Law Firms Directories, http://www.inter-lawyer.com/lex-e-scripta/articles/e-commerce-pe.htm adresinden alındı. (Erişim Tarihi:01.08.2019).
• Chu, H., Lai, C.C., Cheng, C-C. (2013), Tax Havens, Growth, and Welfare, MPRA Paper No. 52878, posted 10. January 2014.
• Ciuriak, D., Ptashkina, M. (2018), The Digital Transformation and the Transformation of International Trade, RTA Exchange, International Centre for Trade and Sustainable Development (ICTSD) ve Inter-American Development Bank (IDB).
• Commission on Capital Flight From Developing Countries, (2009), Tax havens and Development Status Analyses and Measures, Official Norwegian Reports 2009:19, http://www.financialtransparency.org/wp-content/uploads/2015/04/norway_tax_report.pdf.
• Copenhagen Institute for Futures Studies (CIFS), (2018), Communication Trends and The Role of Mail Report for The International Post Corporation, Copenhagen Institute for Futures Studies.
• Council of The European Union, (2018), The EU List of Non-cooperative Jurisdictions for Tax Purposes, Brussels, 22 November 2018, 6237/4/18 REV 4, FISC 69 ECOFIN 122.
• Crivelli, E., De Mooij, R., Keen, M. (2015), Base Erosion, Profit Shifting and Developing Countries, IMF Working Paper, WP/15/118, 1-26.
• Davis, M.B. (2008), Gray Areas of Offshore Financial Centers, University of Tennessee, Knoxville Trace: Tennessee Research and Creative Exchange, Chancellor's Honors Program Senior Project, http://trace.tennessee.edu/utk_chanhonoproj/1167 adresinden alındı (İnternet erişim 02.11.2016).
• Devereux, M.P., Vella, J. (2017), Implications of Digitalization for International Corporate Tax Reform, Working paper series | 2017, Oxford University Centre for Business Taxation.
• Erkin, G. (2015), Türk Hukuku’nda Vergilendirme Yetkisi, Ankara: Legal Yayınevi.
• EU Commission, (2019), Common EU List of Third Country Jurisdictions for Tax Purposes, https://ec.europa.eu/taxation_customs/tax-common-eu-list_en adresinden alındı (Erişim Tarihi: 17.07.2019).
• European Commission, (2018a), Communication from The Commission to The European Parliament and The Council Time to Establish a Modern, Fair and Efficient Taxation Standard for the Digital Economy, Brussels, 21.3.2018 COM(2018) 146 final.
• European Commission, (2018b), Proposal for a Council Directive on the Common System of a Digital Services Tax on Revenues Resulting from The Provision of Certain Digital Services, Brussels, 21.3.2018 COM(2018) 148 final, 2018/0073 (CNS).
• European Court of Auditors, (2019), E-commerce: Many of The Challenges of Collecting VAT and Customs Duties Remain to Be Resolved, Special Report No:12.
• European Parliament, (2013), European Initiatives on Eliminating Tax Havens and Offshore Financial Transactions and The Impact of These Constructions on The Union's Own Resources and Budget, IP/D/CONT/IC/2012-071.
• European Parliament, (2016), Tax Challenges in The Digital Economy, Directorate General for Internal Policies Policy Department A: Economic And Scientific Policy, IP/A/TAXE2/2016-04.
• European Parliament, (2019), European Parliament Resolution of 26 March 2019 on Financial Crimes, Tax Evasion and Tax Avoidance, http://www.europarl.europa.eu/doceo/document/TA-8-2019-0240_EN.html adresinden alındı. (Erişim tarihi:24.07.2019).
• France Strategie, (2015), Taxation and The Digital Economy: A Survey of Theoretical Models Final Report, www.strategie.gouv.fr.
• Galica, J. (2015), Corporate Tax Havens: Analysis of an Aggressive Tax Approach as a Strategic Necessity for Large Multinational Corporations, Honors Scholar Theses 436.
• Grant Thornton, (2018), Taxing The Digital Economy, Grant Thornton International Ltd, https://www.grantthornton.global/globalassets/1.-member-firms/global/insights/article-pdfs/2018/taxing-the-digital-economy.pdf
• Halfon, J., Rustom, M. (2014), Rise of The International Financial Center: Can Casablanca Emulate Dubai’s Success?, The Lauder Global Business Insight Report 2014, http://knowledge.wharton.upenn.edu/article/rise-international-financial-center-can-casablanca-emulate-dubais-success/ adresinden alındı (İnternet erişim; 01.11.2016).
• Hines Jr., J. R. (2007), Tax Havens, Michigan University The Office of Tax Policy Research, Product Number WP 2007-3.
• Hoffart, B. (2007), Permanent Establishment in the Digital Age: Improving and Stimulating Debate Through an Access to Markets Proxy Approach, Northwestern Journal of Technology and Intellectual Property, 6 (1), 106-121.
• Inland Revenue, (2001), Tax Policy-Tax Challenges of E-commerce, http://taxpolicy.ird.govt.nz/news/2001-03-09-tax-challenges-e-commerce adresinden alındı (Erişim tarihi: 09 Aralık 2016).
• İnternet: Morinobu, S., (2018), Strategies for Taxing the Digital Economy, Tax & Social Security Reform, https://www.tkfd.or.jp/en/research/detail.php?id=24 adresinden alındı. (Erişim tarihi 20.03.2019).
• Jones, C., Temouri, Y, (2013), FDI in Tax Havens: Do Corporate Tax Rates Matter?, https://www.etsg.org/ETSG2013/Papers/105.pdf adresinden alındı (Erişim tarihi 25.03.2019).
• Kerimov, N.G. (2002), “Current Problems of International Taxation of Electronic Commerce”, LLM Theses and Essays. Paper 23. http://digitalcommons.law.uga.edu/stu_llm/23.
• KPGM, (2009), International Financial Centres Competitive Assessment, Dubai International Financial Centre.
• Kudrle, R.T. (2016), Tax Havens and the Transparency Wave of International Tax Legalization, Penn Law: Legal Scholarship Repository, Vol. 37:4.
• Levy, A, (2019), The 7 Largest E-Commerce Companies in the World, The Motley Fool, https://www.fool.com/investing/the-7-largest-e-commerce-companies-in-the-world.aspx, (Erişim Tarihi. 25.12.2019)
• Low, M., Kabasunakatuba, L.L., Sharma, U. (2016), The Challenges to Taxing E-commerce: A Comparative Analysis for The Pacific, Department of Accounting Waikato Management School, New Zealand.
• Ntoukaki, S. (2017), Tax Challenges in The Digitalized Economy: Selected Issues for Possible Committee Consideration, Committee of Experts on International Cooperation in Tax Matters Fifteenth session, Geneva, E/C.18/2017/CRP.22.
• Official Norwegian Reports (NOU), (2009), Tax Havens and Development, Report from the Government Commission on Capital Flight from Poor Countries.
• Organization for Economic Cooperation and Development (OECD), (1998). Harmful Tax Competition: An Emerging Global Issue, Paris.
• Organization for Economic Cooperation and Development (OECD), (2001), The OECD's Project on Harmful Tax Practices: The 2001 Progress Report, Paris. Organization for Economic Cooperation and Development (OECD), (2004), The OECD's Project on Harmful Tax Practices: The 2004 Progress Report, Paris. Organization for Economic Cooperation and Development (OECD), (2012), The Digital Economy, Directorate For Financial and Enterprise Affairs Competition Committee, DAF/COMP(2012)22.
• Organization for Economic Cooperation and Development (OECD), (2013), Request for Input Regarding Work on Tax Challenges of The Digital Economy, OECD Publishing, Paris.
• Organization for Economic Cooperation and Development (OECD), (2014a), Addressing The Tax Challenges of The Digital Economy, Chapter2 Fundamental Principles of Taxation, OECD publishing.
• Organization for Economic Cooperation and Development (OECD), (2014b), Addressing the Tax Challenges of the Digital Economy, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing.
• Organization for Economic Cooperation and Development (OECD), (2014c), Model Convention With Respect to Taxes on Income and on Capital, Model Tax Convention (Condensed Version), Paris, OECD Publishing.
• Owens, J., Saint­Amans, P. (2009), Countering Offshore Tax Evasion: Some Questions and Answers, the OECD Centre for Tax Policy and Administration.
• Picciotto, S., (2012), Towards Unitary Taxation of Transnatıonal Corporations, Tax Justice Network, http://www.financialtransparency.org/wp-content/uploads/2015/04/Towards_Unitary_Taxation-1-1.pdf adresinden alındı. (Erişim tarihi: 23.07.2019).
• Prettie, M. L. (2001), “Are There Any Tax Havens in Electronic Commerce?”, North Carolina Journal Of Law & Technology, 3 (1), 1-34.
• Purdy, E. (2018), Taxes & Value Creation in The Digital Economy, https://www.expertguides.com/articles/taxes-and-value-creation-in-the-digital-economy/ARCLVTBM adresinden alındı (Erişim Tarihi: 01.08.2019).
• Remeur, C. (2018), Listing of Tax Havens by The EU, EPRS | European Parliamentary Research Service, European Parliament.
• Rodríguez, T. (2010), Applicable Law and Jurisdiction in Electronic Contracts I, eMarket Services, http:// www.emarketservices.com.
• Saxunova, D., Szalai (Szarkova), R. (2018), “Technology Progress: A Threat or Opportunity to Tax Havens?”, Journal of Eastern Europe Research in Business and Economics, 2018 (2018), 1-23.
• Schjelderup, G. (2011), Secrecy Jurisdictions, Norwegian School of Economics and Business Administration and CESifo, 1-32, https://www.sv.uio.no/esop/english/research/news-and-events/events/guest-lectures-seminars/esop-seminar/dokumenter/Schjelderup.pdf adresinden alındı. (Erişim tarihi 24.07.2019).
• SELA, (2017), Trade and Competition in the Era of the Digital Economy-Economic and Technical Cooperation, VII Annual Meeting of the Working Group on Trade and Competition of Latin American and the Caribbean (WGTC), SP/VIIRAGTCCALC/DT N° 2-17.
• Shaxson. N, (2019), “Tackling Tax Havens”, Finance and Development, September 2019, 7-10.
• Shigeki, M. (2019), How Should the Digital Economy Be Taxed?, nippon.com., https://www.nippon.com/en/in-depth/d00511/how-should-the-digital-economy-be-taxed.html (Erişim tarihi: 25.12.2019).
• Singh, M.N. (2014), “Taxing E-Commerce on the Basis of Permanent Establishment: Critical Evaluation”, Intertax, 42 (5), 325- 333.
• Sun, Z. (2008), Offshore Financial Havens: Their Role in International Capital Flows, Singapore Management University Institutional Knowledge at Singapore Management University, http://ink.library.smu.edu.sg/etd_coll/31 adresinden alındı (İnternet erişim 01.11.2016).
• Tobin, G., Walsh, K. (2013), “What Makes a Country a Tax Haven? An Assessment of International Standards Shows Why Ireland Is Not a Tax Haven”, The Economic and Social Review, 44 (3), 401-424.
• Ubay, B. (2018), E-hizmet Ticaretinde KDV Sorunları ve Çözüm Önerileri, Ankara: Gazi Yayınevi.
• United Nations Conference on Trade and Development (UNCTAD), (2017), The ‘New’ Digital Economy and Development, Technical Note No 8 Unedited TN/UNCTAD/ICT4D/08. Ünsal, H., Ubay, B. (2017), “Katma Değer Vergisinde Vergilendirme Yetkisinin Uluslararası E-Ticaret İşlemleri Açısından Değerlendirilmesi”, Vergi Raporu Dergisi, Sayı 211.
• Zoromé, A. (2007), Concept of Offshore Financial Centers: In Search of an Operational Definition, IMF Working Paper. Zucman, G. (2017), How Corporations and the Wealthy Avoid Taxes (and How to Stop Them), Newyork Times, 10 November 2017, https://www.nytimes.com/interactive/2017/11/10/opinion/gabriel-zucman-paradise-papers-tax-evasion.html