Assessing BEPS: Origins, Standards, and Responses – Turkish Report for the 2017 Annual IFA Congress, Rio De Janeiro, Brazil

IFA Cahiers de Droit Fiscal International, Vol. 102A (2017)

26 Pages Posted: 26 Oct 2017  

Leyla Ates

Altinbas University

Date Written: November 15, 2016

Abstract

Turkey is an emerging economy affiliated with the G20 and the OECD. In this capacity, Turkey has made a commitment to endorse the terms of the OECD/G20 Base Erosion and Profit Shifting (BEPS) project since its formal launch in 2012. Moreover, Turkey presided over the G20 Leaders’ Summit in Antalya on 15-16 November 2015, at which a comprehensive package of anti-BEPS measures was endorsed. This active involvement in the international fora invites an assessment of national responses on BEPS in Turkey, especially after the launch of a new OECD forum that would allow developing countries to shape the remaining standard-setting under the BEPS Project.

Note: The report was prepared on behalf of Turkish IFA branch for the 2017 annual congress in Rio de Janeiro.

Keywords: International Taxation, BEPS, Tax Avoidance, Tax, Corporate Tax, Tax Planning

JEL Classification: K34

Suggested Citation

Ates, Leyla, Assessing BEPS: Origins, Standards, and Responses – Turkish Report for the 2017 Annual IFA Congress, Rio De Janeiro, Brazil (November 15, 2016). IFA Cahiers de Droit Fiscal International, Vol. 102A (2017). Available at SSRN: https://ssrn.com/abstract=3059414

Leyla Ates (Contact Author)

Altinbas University ( email )

Mahmutbey Dilmenler cad No 26
Bagcilar
Istanbul
Turkey

Register to save articles to
your library

Register

Paper statistics

Downloads
34
Abstract Views
91
PlumX