This study is descriptive research conducted in scanning model. The aim of this study is to analyze the general principles of the "global minimum corporate tax", the reasons for its implementation and its possible effects. Thus, on the one hand, it contributes to the understanding of this new tax application, and on the other hand, it lays the groundwork for the evaluation of how much it will provide a solution to international taxation problems. Based on the recent theoretical international taxation literature, firstly, in a comprehensive and systematic way The developments in the taxation of MNCs in the context of MNCs and their reasons for existence, international tax problems and tax rules are discussed. Then, the global minimum corporate tax was examined around the OECD's "Brochure: Two-Pillar (the two-legged) Solution to Adress The Tax Challenges Arising From The Digitalisation of The Economy", which came to the fore. As a result It can be said that OECD's "Bilateral (Bi-Legged/Pillar) Solution Statement for Tax Challenges Resulting from the Digitization of the Economy" has determinedly put forward an approach to taxation of MNCs within the framework of certain (precise/clear), stable and predictable rules. However, these new international taxation rules and the new approach to the taxation of MNCs are a radical change in the field of international taxation and it can be said that it will not be easy as the adaptation process to the new taxation normal requires some important work and the support (reconciliation) of all countries.
Alan : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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