BEPS ( "Base Erosion and Profit Shifting") is a tax
strategy which is driven by asymmetries and mismatches amongst
different jurisdictions in terms of tax issues. In general,
mainstream of this strategy is benefiting from the difference
between actual business operations and tax reporting domicile. As a
consequence of these strategies, corporate tax income of
governments have been dramatically decreasing which force them to
increase indirect taxes such as VAT and special consumption taxes.
Thus, an unbalanced tax liability emerges through taxpayers across
the world.
OECD revealed an action plan against to BEPS threatening in July
2013,is mostly lead by double non-taxation approaches by
multinational companies. This plan includes 15 related actions for
the purpose of preventing operations related to inappropriate
taxable profit separation. G20 Countries including Turkey has
welcomed this report and three substantial concepts came into
prominence which are coherence,
