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Abstract


MEASURES TAKEN ON TAXATİON OF DIGITAL ECONOMY WİTHİN BEPS ACTİON IN TURKEY AND THE WORLD

The development of digital tools such as analytical tools, mobile devices, cloud computing has been causing digital transformation. Digital transformation has caused new needs and new business areas to emerge. With the digital transformation, economic activity accelerated and led to the creation of the digital economy. The digital economy, in addition to new ideas, has brought together the debate about how the digital economy should be taxed. In particular, there is uncertainty about how multinational corporations should be taxed in the international arena and the distribution of the tax. In order to overcome these uncertainties, OECD has referred to the taxation of the digital economy in the Base Erosion and Profit Sifting Action Plan. This action plan has taken promisng steps in addressing the problems of digital economy taxation. This work by the OECD has a stimulating effect on how countries should take precautions aganist the loss caused by the digital economy. In the light of the OECD’s guiding work, countries go to organize their tax system to protect aganist loss.



Keywords
Digital Economy, BEPS, Tax



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