Özet:

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: