Ülke Bazlı Raporlamalara (CbCR) Uyum Süreci: Türkiye Üzerine Bir Değerlendirme

Öz

BEPS Eylem Planı 13,“Transfer Fiyatlandırması Dokümantasyonu ve Ülke Bazında Raporlama” transfer fiyatlandırması sorununa belgeleme ve uluslararası bilgi alışverişi yoluyla çözüm sunmaktadır. Bu belge ana dosya, yerel dosya ve ülke bazında rapor (CbCR) olmak üzere üç aşamalı bir yaklaşıma dayanmaktadır. CbCR, BEPS projesinin şeffaflığın sağlanmasının önemli bir bileşeni, anlaşılan gelir eşiğinin üzerinde olan tüm büyük çok uluslu işletmelerin küresel gelirlerinin tahsisi, ödenen vergiler ve ekonomik faaliyetlerinin dağılımı konusunda kapsamlı ayrıntıları içeren ülke bazında rapor sunma zorunluluğudur. CbCR, çok uluslu işletmelerin faaliyet gösterdiği diğer ülkelerin vergi idareleri ile paylaşılarak transfer fiyatlandırması riskleri ile BEPS ile ilgili diğer risklerin değerlendirilmesini sağlamaktadır. Türkiye, BEPS Eylem Planı 13 asgari standartları uyum çalışmaları kapsamında 2019 yılından itibaren rapor sunmaktadır. Ayrıca gerekli yasal çerçeve yakın zaman oluşturulmuştur. Türkiye eylem planına birkaç farklılık dışında büyük ölçüde uyum sağlamıştır. Bu farklılıklar tanımlar, zaman çizelgeleri ve CbCR bilgilerinin kullanımının yasal temeli ile ilgilidir. Bu çalışmada OECD raporları ve mevcut düzenlemeler dikkate alınarak Türkiye Eylem Planı 13’e uyum sürecindeki gelişimi incelenmiştir. Büyük ölçüde uyum sağlanmış olmakla birlikte, uluslararası bilgi alışverişi anlaşmalarının genişletilmesi ve küresel standartlara uyum için yeni düzenlemelere de ihtiyaç vardır.

Anahtar Kelimeler

• BEPS
• EylemPlanı13
• çokulusluişletme
• küreselleşme
• bilgi değişimi

The Process of Adaptation to Country by Contry Reporting (CbCR): An Evaluation on Turkey

Abstract

BEPS Action Plan 13, “Transfer Pricing Documentation and Country-by-Country Reporting”, offers a solution to the transfer pricing problem through documentation and international information exchange. This document is based on a three-stage approach: master file, local file, and country-by-country report (CbCR). CbCR, a key component of ensuring transparency of the BEPS project, is the requirement for all major multinational enterprises above the agreed revenue threshold to submit country-by-country reports containing comprehensive details on the allocation of their global revenues, taxes paid, and the distribution of their economic activities. CbCR is shared with the tax administrations of other countries in which multinational enterprises operate, enabling the evaluation of transfer pricing risks and other risks related to the BEPS. Turkey submitted reports since 2019 within the scopeofharmonisationeffortswiththeBEPSActionPlan13minimumstandards.In addition, a necessary legal framework has recently been created. Turkey has largely complied with the action plan, except for a few differences. These differences relate to definitions, timeliness, and the leal basis for using CbCR information. In this study, Turkey’s development in its adaptation to Action Plan 13 was examined, considering OECD reports and current regulations. Although compliance has been achieved to a large extent, new regulations are needed to expand international information exchange agreements and comply with global standards.

Keywords

• BEPS
• Action Plan 13
• multinational enterprises
• globalisation
• information exchange

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