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ULUSLARARASI VERGİ REJİMİNİN DÖNÜŞÜMÜ: DİJİTAL EKONOMİ
İnönü Üniversitesi Hukuk Fakültesi Dergisi
The development of digital economy, which enables companies to avoid tax through aggressive tax planning, is among the main hardships to which the international tax regime currently has to come up with new solutions. Many companies in the digital economy engage in tax base erosion by exploiting the loopholes in international tax laws. Globally, all tax authorities have faced difficult challenges. The growing of the digital economy, increasing world trade, and raising mobility related to financedoi:10.21492/inuhfd.354397 fatcat:ooc4xzyaj5fwxhgehns35dcewm