Daimi İşyeri Statüsünden Kaçınmayı Önlemede Yeni Uluslararası Yaklaşım

OpenAlex Türkçe

In the recent times, we are witnessing a period in which international tax issues are deeply discussed than ever before. Excessive base erosion and profit shifting (initiatives) as a consequence of weakness and problems in existing international tax rules have played a significant role in increasing focus on international tax issues. Recently, the concept of Permanent Establishment which is a significant criteria in determining taxing right of source state in tax treaties has been abused and frequently used for tax avoidance. With globalization, the emergence of new business models as a result of stunning developments in digital technologies have allowed commercial actives to be conducted relatively easier compared to past without a workplace (physical presence). In this context, the necessity to review definition of Permanent Establishment which is considered as a global taxation problem is emphasized concretely in Action Plan on Base Erosion and Profit Shifting which was prepared by OECD and endorsed in G20 summit in 2013 September at Saint-Petersburg. “Preventing the Artificial Avoidance of Permanent Establishment Status” composes Action 7 of the Plan and as a result of works under this action item, its final report was published in 2015 October. In this article, problems regarding this issue and developed recommendations within the context of G20/ OECD Action Plan will be evaluated.