An evaluation of digital taxation and transfer pricing in the framework of base erosion and profit transfer action plans and discussion applications in Turkey

With increasing technology, many things show change and transformation. As the global economy has been fully adapted, a rapid transition has begun to the digital economy. With this change and transformation, all economic events became unfit for their borders, and now cross-border economic activities have reached a significant level. Therefore, this change and transformation, which facilitates many things in our lives, has complicated the tax policies of countries. Within these complex tax policies, the OECD and all countries have begun to develop a thesis. In this thesis, we will talk about the measures that the OECD expects to benefit from the country's tax policies and the basic methods of erosion and profit transfer developed by the OECD. Then, the problems of digital economy, transfer pricing and finding ways to avoid taxes and solutions will be discussed. Digitalization tax will be discussed in Turkey with our lives and fill the world with this digitization will explain how to deprived of their average income tax. As a result, recommendations will be made on how to fill these gaps in the tax laws of countries.