TURKISH TAX SYSTEM IN THE DIGITAL ECONOMY WITHIN THE FRAMEWORK OF THE GLOBAL ANTI-BASE EROSION RULES

Year 2025, Volume: 26 Issue: 2, 471 - 501, 30.06.2025

Onur Eroğlu

https://doi.org/10.53443/anadoluibfd.1594037

Abstract

The digital transformation process and the digital economy have led to an international search for solutions to the problems of taxation of the digital economy for Multinational Enterprises (MNEs). The “OECD/G20 Inclusive Framework Statement on a Two-Pillar Solution to Address Tax Challenges Arising from the Digitalization of the Economy”, which was adopted by the OECD/G20 Inclusive Framework Group within the framework of the Base Erosion and Profit Shifting (BEPS) Action Plan established by the Organization for Economic Co-operation and Development (OECD), to establish an innovative, all-encompassing international corporate tax architecture that was recently adopted by 147 jurisdictions, has been explained with its general principles. In this context, the “Rules Developed to Combat Global Base Erosion” (GloBe Rules), which are among the basic rules of Pillar 2, representing a milestone in multilateralism that embodies a globally shared vision on the future of taxation of international corporations, has been summarized with its basic principles and practices. In terms of the implementation of Pillar 2, Turkey's Global Minimum Corporate Tax has been examined regarding the taxation of the digital economy.

Keywords

Pillar 2 , Income Inclusion Rule , Switch over rule , Undertaxed Payment Rule , Global Minimum Tax

KÜRESEL MATRAH EROZYONUNA KARŞI GELİŞTİRİLEN KURALLAR ÇERÇEVESİNDE DİJİTAL EKONOMİDE TÜRK VERGİ SİSTEMİ

Abstract

Dijital dönüşüm süreci ve dijital ekonomi Çok Uluslu Şirketler (ÇUŞ’lar) için dijital ekonominin vergilendirilmesine yönelik sorunları uluslararası bir çözüm arayışı içerisine sokmuştur. Ekonomik Kalkınma ve İş birliği Örgütü’nün (OECD) oluşturduğu Matrah Aşındırma ve Kâr Kaydırma (BEPS) Eylem Planı çerçevesinde OECD/G20 Kapsayıcı Çerçeve grubunun, yakın zamanda 147 yargı yetkisi tarafından kabul edilen yenilikçi, her şeyi kapsayan uluslararası kurumlar vergisi mimarisini oluşturmak üzere kabul ettiği “Ekonominin Dijitalleşmesinden Kaynaklanan Vergi Zorluklarını Ele Almak için İki Sütunlu Bir Çözüme İlişkin OECD/G20 Kapsayıcı Çerçeve Beyanı” genel prensipleriyle açıklanmıştır. Bu kapsamda Uluslararası kurumların vergilendirmesinin geleceği hakkında küresel olarak paylaşılan bir vizyonu somutlaştıran çok taraflılıkla ilgili bir kilometre taşını temsil eden Sütun 2’nin temel kurallarından olan “Küresel Matrah Erozyonuna Karşı Geliştirilen Kurallar” (GloBe Kuralları) temel ilkeleri ve uygulamalarıyla özetlenmeye çalışılmıştır. Sütun 2’nin uygulanması açısından Türkiye’nin dijital ekonominin vergilendirilmesi hususunda Küresel Asgari Kurumlar Vergisi incelenmiştir.

Keywords

Sütun 2 , Geliri Dahil Etme Kuralı , Geçiş Kuralı , Yetersiz Vergilendirilmiş Ödemeler Kuralı , Küresel Asgari Vergi

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