Workplace in taxation of the digital economy

Technological developments are developing and transforming many sectors. This transformation has also affected the field of business. Today, as a result of the acceleration of digitalization, the meaning of many concepts is changing. One of these designs is the concept of the factory or companies. OECD has been working on this issue for many years. OECD and G20 countries have created a 15 item Action Plan for BEPS on tax avoidance. "Permanent Establishment Status" constitutes one of the BEPS Action Plans. Within the scope of this plan, taxation problems related to the workplace have been tried to be explained. With these action plans, OECD member countries make changes in their domestic legislation. It is not binding like strict legal rules. On other perspectives,Turkey made changes a little parts of the legislation within the scope of this plan. However, not all recommendations have been fully complied with. In this study, both international and national studies on the transformation of the workplace concept are mentioned.