Evaluation of tax transparency in Turkey in the framework of BEPS action plans and council of state decisions

The acceleration of capital movements with globalization, the problems of non-taxation of multinational companies brought along tax incompatibility and harmful tax competition in the international arena and caused the erosion of the tax bases of the states and the loss of tax revenue. Public policy makers around the world have undertaken the coordination efforts and sought to introduce reforms aimed at tax transparency and thus more successful taxation of multinational corporations. The OECD is at the forefront of these coordination efforts. The aim of this study is to examine the contribution of the BEPS action plans prepared by the OECD and the regulations made in this context to tax transparency, the implementation process, the actions, and steps taken by Turkey against these practices. In addition, within the scope of this review, sample tax cases before the Council of State will be evaluated in terms of tax transparency within the framework of international tax problems mentioned in OECD action plans. Although there are many studies on tax transparency in the international arena, a limited number of studies have been carried out in the national field. The scarcity of studies in the national field, the gap on the subject, and the revealing of Turkey's place in the tax transparency process and the support of the subject with court decisions will distinguish the study from other studies. The study was carried out within the framework of qualitative research. While the document analysis method was chosen for the ground to be created for tax transparency in the research, the case analysis method was used by making use of the legal methodology for the court decisions to be examined in the last section.