Problems in international taxation and solution proposals within the framework of BEPS action plans

As a result of the increase in globalization, trade relations have gained momentum in global markets. Depending on this situation, some problems such as tax losses and evasions have been experienced in taxation between countries. Tax agreements have been signed by organizations such as the Organization for Economic Development and Cooperation (OECD), the United Nations and the European Union to prevent this situation. Multinational companies are in an effort to minimize the tax burden on their earnings by expanding their fields of activity and doing cross-border business. Known as the tax haven, which made a name for itself with the Luksleaks scandal, Luxembourg has a tax agreement with 340 global companies. For this reason, the Base Erosion and Profit Shifting Plan consisting of 15 Action Plans (BEPS-Base Erosion and Profit Shifting) was announced at the Saint Petersburg G20 Leaders Summit on July 13, 2013, prepared by the Organization for Economic Development and Cooperation (OECD). The aim of this study is; First of all, to clarify the concept of tax and international tax and their purposes, to determine the criteria for taxation in the taxation of international companies, to examine the 15 action plans created by the OECD to prevent tax avoidance and evasion by taking into account the developments in BEPS Action Plans, the International Double Taxation, to harmonize with beps 1. located Taxation and Turkey's Digital Economy Action Plan tax legislation, problems such as Harmful tax Competition Practices are intended to be disclosed examined.