Renewal Of İnternational Tax Rules And İmplementation Of Global Minimum Corporate Tax On Earnings Of Some Multinational Corporations

In: Sosyal Bilimler Araştırmaları Dergisi

Abstract

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.