NEW NEXUS AND PROFIT ALLOCATION RULES IN TAXATION OF DIGITAL ECONOMY

Öz

The importance of taxing profits where economic activities are carried out and value is produced has increased as never before, as the inadequacy of current international tax rules causes serious base erosion and profit shifting opportunities in the digital economy. The distribution of the relevant profit to the countries where the sale is made and the value is produced has become a necessity. Pillar 1 being the first of the two-pillar approach to the taxation problems arising from digital economy with the strong support of the G20/OECD Inclusive Framework is in search of a long term solution to the problem by focusing on how taxation powers can be redistributed in favor of the market countries. The fact that if the problem cannot be resolved this will keep countries taking measures unilaterally, increases the efforts for a solution acceptable to all countries. In this study, determinations, explanations and evaluations along with expectations on the subject are set out on the basis of mainly related OECD documents and studies.

Anahtar Kelimeler

• Digital economy
• Base erosion and profit shifting
• Nexus
• New taxation right
• Profit allocation
• Amount A
• Pillar 1
• Multinational companies
• Market countries

DİJİTAL EKONOMİNİN VERGİLENDİRİLMESİNDE YENİ RABITA VE KÂR TAHSİSİ KURALLARI

Öz

Mevcut uluslararası vergi kurallarındaki yetersizlik dijital ekonomide ciddi matrah aşındırma ve kâr kaydırma fırsatlarına neden olduğundan kârların ekonomik faaliyetlerin yapıldığı ve değerin üretildiği yerde vergilendirilmesinin önemi artmıştır. Satışın yapıldığı ve değerin üretildiği ülkelere ilgili kârın tahsisi zorunluluk haline gelmiştir. Ekonominin dijitalleşmesinin meydana getirdiği vergisel sorunlara karşı G20/OECD Kapsayıcı Çerçeve’nin güçlü desteğini de alan iki sütunlu yaklaşımdan birincisi olan Sütun 1, pazar durumunda olan ülkelerin lehine vergilendirme yetkilerinin ne şekilde yeniden tahsis edilebileceğine odaklanarak sorunun kalıcı biçimde çözümü arayışındadır. Sorunun çözüme kavuşturulamamasının ülkeleri tek taraflı olarak önlem almaya sevk ettiği gerçeği, tüm ülkelerce kabul edilebilir bir çözüm adına çabaları artırmaktadır. Bu çalışmada ağırlıklı olarak ilgili OECD belgeleri ve çalışmaları temelinde konuya dair tespit, açıklama ve değerlendirmelerle birlikte beklentiler ortaya koyulmaktadır.

Anahtar Kelimeler

• Dijital ekonomi
• Matrah aşındırma ve kâr kaydırma
• Yeni vergilendirme hakkı
• Rabıta
• Kâr tahsisi
• Tutar A
• Çok uluslu şirketler
• Pazar ülkeleri

Kaynakça

1. Blum, D. W. (2015). “Permanent Establishments and Action 1 on the Digital Economy of the OECD Base Erosion and Profit Shifting Initiative-The Nexus Criterion Redefined?”, Bulletin For International Taxation, ss. 314-325.
2. Dykes, I. F. ve Keegan, L. H. (2021). “The OECD Pillar 1 Blueprint: Why Amount B Matters”, Bulletin for International Taxation, IBFD, ss. 124-136.
3. Hurk, H. (2020). “Tax and The Digital Economy-Will Pillar One Be The Solution?”, The EC Tax Journal, Vol 18, ss. 131-167.
4. Kofler, G., Mayr, G. ve Schlager, C. (2017). “Taxation of the Digital Economy: “Quick Fixes” or Long-Term Solution?”, European Taxation, IBFD, ss. 523-532.
5. Uyanık, N. K. (2021). OECD’nin Dijital Ekonominin Vergilendirilmesine Yönelik Birinci ve İkinci Sütun Raporlarının Değerlendirilmesi, Verta Danışmanlık.
6. OECD/G20 BEPS Project, Public Consultation Document-Addressing the Tax Challenges of the Digitalisation of the Economy (13 February 2019-6 March 2019).
7. OECD/G20 BEPS Project (2020). Tax Challenges Arising from Digitalisation-Report on Pillar One Blueprint.
8. OECD/G20 Inclusive Framework, Programme of Work to Develop a Consensus solution to the Tax Challenges Arising from the Digitalisation of the Economy (2019).

9. OECD/G20, Tax Challenges Arising from Digitalisation-Interim Report 2018: Inclusive Framework on BEPS.
10. Olbert, M. ve Spengel, C. (2017). “International Taxation in the Digital Economy: Challenge Accepted?”, World Tax Journal. https://www.ibfd.org/sites/ibfd.org/files/content/img/product/april_ppv_wtj_2017_01_int_4_international_taxation.pdf (06.06.2021).
11. Petruzzi, R. ve Buriak, S. (2018). “Addressing the Tax Challenges of the Digitali¬zation of the Economy-A Possible Answer in the Proper Application of the Transfer Pricing Rules?”, Bulletin for International Taxation, 4a/Special Issue, IBFD.
12. Postler, S. (2020). “The OECD’s Work on Profit Allocation and Nexus Rules for a Digitalized Economy-A Potential Improvement of the International Taxation Framework?”, Bulletin for International Taxation, IBFD, ss. 76-87.
13. Report (2021). Fighting fiscal injustice: the work of the OECD on taxation of digital economy, Council of Europe.
14. Schreiber, U. (2020). “Remarks on the Future Prospects of the OECD/ G20 Programme of Work-Profit Allocation (Pillar One) and Minimum Taxation (Pillar Two)”, Bulletin for International Taxation, IBFD, ss. 338-343.