BEPS Action Plan and Assessment in the Fight Against Tax Losses and Evasion

Yıl 2017, Cilt: 3 Sayı: 3, 447 - 459, 01.09.2017

Nagihan Birinci Levent Yahya Eser

Öz

Multinational companies, which are increasing in importance with the globalization process, act together in order to provide tax advantages which are among the reasons for the formation to make tax planning and thus try to minimize tax burden. However, in today’s globalizing world, tax planning done by multinational companies and the resulting loss of income is the agenda. Reducing tax liabilities by shifting the profits of multinational companies to provide tax advantage is causing governments to lose tax revenue. In order to avoid this, both the taxation of multinational companies’ profits and the need for reform in terms of base erosion and profit shifting have become a current issue. This study deals with the studies that the OECD has made regarding the base erosion and profit shifting (BEPS). For this purpose, in the study, primarily, the applications that cause BEPS were included, and then the OECD’s struggle against tax loss and evasion is mentioned, and a general assessment was made by taking into account the BEPS plans

Anahtar Kelimeler

Tax Loss and Evasion, Base Erosion and Profit Shifting, Action Plan, OECD

Vergi Kayıp ve Kaçaklarıyla Mücadelede BEPS Eylem Planı ve Değerlendirilmesi

Öz

Globalleşme süreciyle birlikte artan çok uluslu şirketler, oluşum nedenleri arasında yer alan vergisel avantajlar sağlama amacıyla birlikte hareket ederek vergi planlaması yapmakta ve böylece vergi yüklerini minimize etmeye çalışmaktadırlar. Ancak günümüzün globalleşen dünyasında çok uluslu şirketlerce gerçekleştirilen vergi planlaması ve bunun neden olduğu gelir kaybı gündemdedir. Çok uluslu şirketlerin kazançlarını vergi avantajı sağlayacak şekilde kaydırarak vergi yükümlülüklerini azaltmaları devletleri vergi geliri kaybına uğratmaktadır. Bunun önüne geçebilmek amacıyla hem çok uluslu şirket kazançlarının vergilendirilmesi hem de matrah aşındırma ve kar aktarımı konusunda reform ihtiyacı gündeme gelmiştir. Bu çalışmada OECD’nin matrah aşındırma ve kar aktarımı (BEPS) konusunda yapmış olduğu çalışmalar ele alınmaktadır. Bu amaçla çalışmada öncelikle BEPS’e neden olan uygulamalara yer verilmiş, ardından OECD’nin bugüne kadar vergi kayıp ve kaçaklarıyla yaptığı mücadeleye değinilmiş ve BEPS planları ele alınarak genel bir değerlendirme yapılmıştır.

Anahtar Kelimeler

Vergi kayıp ve kaçağı, Matrah Aşındırma ve Kar Aktarımı, Eylem Planı, OECD

Kaynakça

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