Türk şirketleri tarafından yurtdışından elde edilen ticari kazançlar ile temettülerin Türkiye'de vergilendirilmesi hakkında değerlendirme

With increasing globalization and digitalization, companies have become more competitive and their activities have required to cross the borders of the country where they are established. This situation has some tax consequences for companies both in the country where they are established and in the country where they operate. Both countries want to tax these companies and their activities. Behind these demands of countries lies the Principles of Property and Principles of Personality in international tax theory. In order to prevent this situation, which creates a double taxation problem as an obstacle to international economic activities, international tax agreements are also arranged between countries as well as domestic legislation arrangements made in the local area. With these tax treaties, countries partially or completely renounce their sovereign rights to avoid the same type of tax burden on the same source of income. On the other hand, the incentives of companies to maximize their profits and the efforts of some countries towards tax competition cause aggressive tax planning and harmful tax competition. The studies carried out by international organizations within the scope of combating these practices, which create the "problem of no-taxation" instead of "the solving of double taxation", have found concrete expression in the OECD's base erosion and profit shifting (BEPS) action plans. Therefore, considering the increasing volume due to globalization, it makes it necessary to manage the tax burden in activities carried out outside the borders of the country in terms of competitiveness and sustainability. Our study focuses on the taxation of commercial activities carried out abroad by corporate companies residing in Turkey. Companies can carry out their business activities directly from their own countries, or by establishing a fixed place abroad or by establishing a subsidiary abroad. This situation not only causes the nature of the subject to be taxed to differ, but also directly affects which country the right to taxation will be in. That is, while the incomes obtained by means of the first and second cases are business profits, the incomes obtained through the means in the last case are dividends. Again, in the first case, the Source Country of operation does not have any taxation rights, while in the second and last case, it has a limited taxation right. Limited taxation right of the Source Country is limited to the amount of business profit from the permanent establishment in the second case, while in the third case it is limited to a tax rate depending on the being or not being a qualified shareholder. Possible double taxation and non-taxation problems that may occur in all three cases are also solved according to the regulations in both Turkish Tax Legislation and International Tax Treaties to which Turkey is a party