Çok Uluslu Şirketler ve Türkiye: Küresel Asgari Kurumlar Vergisi

Yıl 2023, Cilt: 5 Sayı: Özel Sayı, 106 - 130, 17.12.2023

Gamze Mercan , Sevilay Ece Gümüş Özuyar , Şadan Çalışkan

Öz

Ekonominin dijitalleşmesinden kaynaklanan vergi zorlukları günümüzün aşikâr sorunları arasında yer almaktadır. Kazançların vergi cennetlerine doğru kayması vergi tabanlarında aşınmaya neden olmaktadır. Bu konuda OECD, BEPS Eylem Planını yayınlamıştır. Giderek dijitalleşen ekonomide gelirlerin vergilendirilmesine ilişkin sorunlar henüz çözüme kavuşmadığından, ülkeler tek taraflı hareket etmek zorunda kalmıştır. Bu sebeple Ocak 2019' dan itibaren temelde iki sütundan oluşan “BEPS 2.0” adında yeni bir dönem başlamıştır. Ardından uluslararası kurumlar vergisi sisteminde 130’dan fazla ülke Ekim 2021’de, geniş çaplı bir yeniliğin hızlı bir şekilde uygulanması konusunda anlaşmaya varmıştır. Bu anlaşmada GloBe teklifinin I. Ve II. Sütunlarının hızlı bir şekilde uygulanması amaçlanmıştır. Bu çalışma, yapılan en son anlaşmanın II. Sütununa (II. Pillar) odaklanmış ve belirtilen küresel asgari verginin gelir üzerine etkileri incelenmiştir Ayrıca, dijital çağın vergilendirilmesi konusunda yeni bir soluk olan küresel asgari oranlı kurumlar vergisi önerisi değerlendirilmiş ve gelir üzerindeki etkilerine ilişkin örnekler üzerinde durulmuştur.

Anahtar Kelimeler

dijital ekonom, çok uluslu şirketler, küresel asgarikurumlar vergisi

Kaynakça

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