Harmful tax competition and erode the tax base within the scope of cross-border profit transfer evaluation of the application

The concept of globalization that shapes our live in recent years has affected mostly today's economic field. Increasing globalization, the reduction of trade barriers and obstacles like there is none ,with in the capital mobility increased companies have also lost their borders and became more nationalized. The basic factor for the companies to determine their trade area is to choose the best trade area to maximize the profit. With regard to this, the companies will transfer most of the company's activities to lower-rate taxed countries to decrease the taxes that they pay from the profits. In this study the we will consider; concept of globalization, the concept of international tax competition and precautions multinational companies' tax base erosion and profit shifting