Taxing Rights on Cross-Border Income: Current Challenges and Solutions
Nowadays, businesses can operate across borders and generate profits without being taxed adequately. The BEPS Action Plan aims to address these issues by ensuring fair taxation on cross-border income. It is crucial to redefine taxing rights on international business transactions to prevent income from going untaxed.
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Presentation Transcript
Eylem 7: yeri Stat s nden Yapay Yollarla Ka nman n nlenmesi DR. ERTU RUL AK AO LU
Nowadays it is possible to be heavily involved in the economic life of another country, e.g. by doing business with customers located in that country via the internet, without having a taxable presence therein (such as substantial physical presence or a dependent agent). In an era where non-resident taxpayers can derive substantial profits from transactions with customers located in another country, questions are being raised as to whether the current rules ensure a fair allocation of taxing rights on business profits, especially where the profits from such transactions go untaxed anywhere. "G n m zde vergiye tabi bir varl (fiziksel varl veya ba ml temsilcisi gibi) olmaks z n, rne in nternet zerinden m teriler ile i yaparak, ba ka lkenin ekonomik hayat nda a rl kl olarak yer almak m mk nd r. Bir lkede yerle ik olmayan m kelleflerin o lkede bulunan m terilerle olan i lemlerinden hat r say l r karlar elde edebildi i bir a da, mevcut kurallar n ticari kazan lar zerindeki vergilendirme yetkilerinin hakkani b l m n sa lay p sa lamad , hele hele b yle i lemlerin karlar n n hi bir yerde vergilendirilemedi i durumlarda, sorgulanmaktad r."
"BEPS Eylem Plan, vergilendirmede matrah a nd rma ve kar kayd rmay nlemeyi hedefleyen eylemleriyle, s n r-a an gelirin ya hi vergilendirilemedi i ya da pek d k oranlarda vergiye tabi tutulabildi i e itli durumlarda hem kaynak hem de yerle im yeri lkelerinde do ru ekilde vergilendirmesini yeniden sa layacaksa da, s z konusu eylemler s n r-a an gelir zerindeki lkelerin vergilendirme yetkilerinin b l m ne dair mevcut uluslararas standartlar de i tirmeyi do rudan ama lamamaktad r." The BEPS Action Plan indicates that whilst actions to address BEPS will restore both source and residence taxation in a number of cases where cross-border income would otherwise go untaxed or would be taxed at very low rates, these actions are not directly aimed at changing the existing international standards on the allocation of taxing rights on cross- border income.
yeri OECD MA m. 5 f. 1 PE - OECD MC Art. 5 para. 1 "Bu Anla man n ama lar bak m ndan "i yeri" terimi te ebb s n ticari faaliyetinin k smen veya tamamen arac l yla s rd r ld bir sabit i yerini ifade eder." For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Temsilci-yeri OECD MA m. 5 f. 5 Agent-PE - OECD MC Art. 5 para. 5 ... where a person other than an agent of an independent status ... -- is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to [preparatory and auxiliary activities] which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment "... ba ms z nitelikte temsilci olmayan bir ki i, Taraf Devletlerden birinde, bir te ebb s yerine hareket etmekte ve sahip oldu u te ebb s ad na (nam na) s zle me akdetme yetkisini mutat olarak kullanmaktaysa, te ebb s n, o ki i taraf ndan te ebb s nam na stlenilen faaliyetleri bak m ndan o devlette bir i yerinin bulundu u varsay l r; me er ki s z konusu faaliyetler bir sabit i yeri taraf ndan icra edilselerdi bir i yerine v cut veremeyecek olan (haz rlay c ve yard mc ) faaliyetler olsunlar."
BEPS 7. Eylem Plan BEPS Action Plan 7 Komisyoncu Tertipleri vb. Commissionnaire arrangements EP7 politikas : AP7 policy: Bir lke i inde bir arac n n icra etti i faaliyetler, yabanc te ebb s taraf ndan ifa edilecek s zle melerin d zenli olarak yap lmas sonucunu do uruyorsa, s z konusu te ebb s n o lkede vergilendirilebilir bir varl oldu u kabul edilmelidir; me er ki, arac bu faaliyetleri kendi ba ms z i inin (ticari faaliyetinin) gere i olarak yap yor olsun. Where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise should be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. Belirli faaliyet istisnalar Specific activity exemptions Faaliyetlerin Par alanmas Fragmentation of activities Di er Stratejiler Other strategies
7. Eylem Plan - Deerlendirme Action Plan 7 - Review Ba ml temsilci testini biraz esnet. Slightly expand the dependent agent test. Ba ms z temsilci muafiyetini biraz daralt. Slightly shrink the independent agent exemption. Belirli faaliyet istisnalar n hepten s k la t r. Thoroughly tighten the specific activity exemptions. Bunlara par alanman n nlenmesi kural ekle. Add a anti-fragmentation rule .
BEPS 7. Eylem Plan - De erlendirme BEPS Action Plan 7 - Review MA m.5 lafz n de i tirmek ger ekten de gerekli mi? Do we really need to change the language of Art. 5 of the MC? Mevcut anla malar zerindeki etkisi? Effect on existing treaties? A OECD Guideline for the harmonization of domestic tax law? hukuklar n uyumla t r lmas i in rehber olsa ne olurdu? GAAR/SAAR? GAAR/SAAR? TR: Ekonomik Yakla m lkesi TR: Economic Approach Principle US: Ekonomik z Doktrini US: Economic Substance Doctrine Ger ek sorun? Real issue? stismar edilmi TF i lemleri Abused TP arrangements Dijital ekonomi Digital economy BK: Y nlendirilmi Kazan lar Vergisi UK: Diverted Profits Tax Doernberg in Matrah A nmas Yakla m Doernberg s Base Erosion Approach
Teekkr ederim / Thank you DR. ERTU RUL AK AO LU
