DIGITAL SERVICES TAX IN SELECTED OECD COUNTRIES AND ITS EVALUATION IN TERMS OF TAX PLANNING

The advancement of technology has increased the presence and role of non-physical assets in our lives. These rapid technological developments have paved the way for the emergence of a new digital economic structure in which economic activities are carried out through digital platforms. With this new economic order, new sources of income have begun to emerge, and these developments in income-generating methods have led to disruptions in the taxation of such profits. One of the fundamental problems encountered in taxing income obtained in the digital economy is the absence of a physical presence or a permanent establishment in the provision of goods and services.

With the advancement of technology, the presence and role of intangible assets in our lives have increased. These rapid developments in technology have paved the way for the emergence of a new digital economy structure in which economic activities take place through digital platforms. Along with the digital economy, new sources of revenue have begun to emerge, and these developments in methods of generating income have led to challenges in the taxation of profits. One of the main issues encountered in the taxation of profits obtained in the digital economy is the absence of a physical presence or a fixed place of business in the provision of goods and services. The inability to tax profits derived from digital services has led to problems such as base erosion and tax losses on a global scale. This situation has begun to emerge as a global problem threatening the sustainability of economic systems. To prevent base erosion, profit shifting, and tax losses, the Digital Services Tax has been implemented in many OECD countries. Following the implementation of the Digital Services Tax, the tax burdens of multinational technology companies have increased. This situation has affected the aggressive tax planning of companies and has led to changes in their tax planning strategies.