Taxation of global digital technology companies

Today, the concepts of globalization and digitalization, economic, social and cultural structures have changed radically. This change has given rise to a new economic structure called the digital economy. Among the key actors driving this economic transformation are global digital technology companies. These companies operate on a global scale using an internet-based business model and often generate revenue across borders. However, issues arise regarding the taxation of these companies. Traditional tax systems are typically designed based on physical assets, making it challenging for companies operating in the digital economy to comply with this system. Especially for companies conducting sales over the internet, there is a lack of internationally standardized approach to taxation. This paper addresses the issue of taxing global digital technology companies, which is an important and current topic of international debate. The study examines the problem of taxing global digital technology companies in detail, including discussions on international and national efforts and proposed solutions to the issues. The study also proposes the Digital Asset-Based Corporate Tax as an innovative model to address the challenges associated with the taxation of global digital technology companies, specifically within the context of Turkey.