KÜRESEL SERMAYENİN SESSİZ LİMANI: BRİTANYA VİRJİN ADALARI’NIN VERGİ CENNETLERİ AÇISINDAN DEĞERLENDİRİLMESİ

Öz

Küreselleşme süreci ve sermaye hareketlerinin hız kazanması, uluslararası vergi sistemini giderek daha karmaşık ve tartışmalı bir yapıya dönüştürmüş; bu süreçte vergi cennetleri küresel mali mimarinin en sorunlu unsurlarından biri hâline gelmiştir. Bu çalışma, vergi cennetleri olgusunu Britanya Virjin Adaları (BVA) örneği üzerinden kapsamlı biçimde incelemektedir. Çalışmanın temel amacı, BVA’nın kurumsal yapısı ve düzenleyici çerçevesi bağlamında bir vergi cenneti olarak nasıl konumlandığını ortaya koymaktır. Bu amaç doğrultusunda çalışma, uluslararası endeksler, ikincil veriler ve kurumsal düzenlemelere dayalı gösterge temelli bir nitel yaklaşımı benimsemektedir. Çalışmanın bulguları, BVA’nın Kurumsal Vergi Cenneti Endeksi ve Finansal Gizlilik Endeksi gibi uluslararası göstergelerde üst sıralarda yer almasının tesadüfi olmadığını; aksine, bu yargı alanının çok uluslu şirketlerin agresif vergi planlaması stratejileri açısından işlevsel bir merkez olarak tasarlandığını göstermektedir. Her ne kadar son dönemde ekonomik esaslar düzenlemeleri ve uluslararası uyum girişimleri hayata geçirilmiş olsa da BVA’nın offshore finans merkezi niteliğini koruduğu ve küresel vergi yönetişimi açısından önemli bir tartışma alanı olmaya devam ettiği sonucuna ulaşılmaktadır.

Anahtar Kelimeler

• Vergi Cennetleri
• Çokuluslu Şirketler
• Yabancı Doğrudan Yatırım
• Transfer Fiyatlandırması

THE SILENT HARBOR OF GLOBAL CAPITAL: AN EVALUATION OF THE BRITISH VIRGIN ISLANDS IN THE CONTEXT OF TAX HAVENS

Öz

The process of globalization and the acceleration of capital flows have rendered the international tax system increasingly complex and contentious; within this context, tax havens have emerged as one of the most problematic elements of the global financial architecture. This study undertakes a comprehensive examination of the phenomenon of tax havens through the case of the British Virgin Islands (BVI). The primary objective of the study is to reveal how the BVI is positioned as a tax haven within the framework of its institutional structure and regulatory environment. To this end, the study adopts an indicator-based qualitative approach grounded in international indices, secondary data, and institutional regulations. The findings demonstrate that the BVI’s high rankings in international indices such as the Corporate Tax Haven Index and the Financial Secrecy Index are not coincidental; rather, they reflect the jurisdiction’s deliberate design as a functional hub for multinational corporations’ aggressive tax planning strategies. Although recent regulatory reforms based on economic principles and international compliance initiatives have been implemented, it is concluded that the BVI retains its status as an offshore financial center and continues to constitute a significant area of debate in the context of global tax governance.

Anahtar Kelimeler

• Tax Havens
• Multinational Enterprises
• Foreign Direct Investment
• Transfer Pricing

Kaynakça

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