Bu kitap, Koç Üniversitesi Hukuk Fakültesi Nüsret - Semahat Arsel Uluslararası Ticaret Hukuku Merkezi'nin, International Fiscal Association (IFA) ile işbirliği halinde, "David R. Tillinghast Araştırma Programı" çerçevesinde, 5 6 Ekim 2017 tarihinde İstanbul'da gerçekleştirdiği "21. Yüzyılda Sınır Ötesi Vergi Sorunları" başlıklı Uluslararası Vergi Konferansında sunulan tebliğleri içeren bir çalışmadır. Kitap, OECD'nin çokuluslu şirketlerin vergi planlaması olanaklarını kötüye kullanmaları ile mücadele etmek üzere başlattığı Matrah Aşındırma ve Kazanç Kaydırma (BEPS) projesinin çeşitli yönlerini ele almaktadır. Konferansta, BEPS sonrasında değişen uluslararası vergi düzenine ilişkin tespitler, vergiden kaçınmanın küresel vergi düzeninin ana dinamiğini oluşturmasına ilişkin değerlendirmeler, dijitalleşen dünyada katma değer vergisi sorunları, BEPS'in önlenmesi için getirilen Çok Taraflı Anlaşmadan doğabilecek meseleler, BEPS sonrası ihtilaf çözüm mekanizmaları ve BEPS sonrasında sorumlu vergicilik anlayışının önemi ele alınmıştır. Sunulan tebliğler, uluslararası vergi hukuku açısından çok zengin ve nitelikli bilgi birikimini bütünleştirmiştir. Bu çerçevede, elinizdeki kitap, temel bir başvuru kaynağı mahiyetinde olacaktır.(ÖNSÖZDEN)

This book is a study which includes the papers which were presented in the International Tax Law Conference on "Cross-border Tax Challenges in the 21st Century" organized on 5 6 October 2017 in Istanbul by Koç University Law School Dr. Nüsret - Semahat Arsel International Business Law Implementation and Research Center, in cooperation with International Fiscal Association (IFA) "David R. Tillinghast Research Program". The book discusses various aspects of the Base Erosion and Profit Shifting (BEPS) project initiated by the OECD in order to fight against the abuse of tax planning opportunities by the multinational companies. Post-BEPS changes in the international tax world, the perception of abuse, value added taxation in the digitalized world, the legal issues relating to the Multilateral Instrument, dispute resolution mechanisms after BEPS and responsible tax approach in tax governance were discussed during the conference. The papers presented in the conference gathered a highly qualified knowledge in terms of international tax law. In this context, this book will be a basic source of reference.(FROM THE PREFACE)

İçindekiler

Opening of the Conference

First Session
The Changing International Tax World:Post-BEPS Order or Chaos?
Moderator: Prof. Dr. Jacques Malherbe Simont Braun, Belgium
Valerio Barbantini, Senior Advisor, Coordinator of BEPS and Developing Countries, OECD
Michael Lennard, Chief of International Tax Cooperation and Trade, United Nations
Prof. Dr. Rita de la Feria, University of Leeds, School of Law, United Kingdom
Ramazan Biçer, Centrum Consulting, Turkey
Dr. Erdal Ekinci, Esin Attorney Partnership (Baker & McKenzie), Turkey

Second Session
The Perception of Abuse:Is Tax Avoidance the Driver for a "Global Tax System"?
Moderator: Prof. Dr. Yariv Brauner University of Florida, Levin School of Law, USA
Prof. Dr. Guglielmo Maisto, Cattolica di Piacenza University, Faulty of Law and Economy, Italy
Andrea Silvestri, BonelliErede, Italy
Assoc. Prof. Dr. Cihat Öner, Ankara University, Faculty of Law, Turkey and Tilburg University, Faculty of Law, the Netherlands
Bruno Gibert, CMS Bureau Francis Lefebvre, France

Third Session
(organized by EY)
What is the "World" of Tax? Directions and Lessons Learned from Value Added Tax in a Digitalized World
Moderator: Erdal Çalıkoğlu Ernst & Young, Head of Tax, Turkey
Jean Marc Cambien, Ernst & Young, Central and Southeast Europe Indirect Tax Leader, Belgium
Prof. Dr. Edoardo Traversa, Catholic University of Louvain, Faculty of Law, Belgium
Prof. Dr. Rita de la Feria, University of Leeds, School of Law, United Kingdom
Christian Amand, Xirius Law Firm, Belgium

Fourth Session
(organized by YIN Turkey)
Food for Thought: The Challenges Arising from the Multilateral Convention to Prevent BEPS Answers Unknown?
Moderator: Scott Wilkie Blake, Cassels & Graydon LLP, Vice Chair IFA PSC, Canada
Nathalie Bravo, Vienna University of Economics and Business, Austria
Laura Turcan, Vienna University of Economics and Business, Austria
Assoc. Prof. Dr. Irma Johanna Mosquera Valderrama, International Bureau of Fiscal Documentation, the Netherlands and Leiden University, Institute of Tax Law and Economics, the
Netherlands
Assoc. Prof. Dr. Leyla Ateş, Altınbaş University, Faculty of Law, Turkey

Fifth Session
(organized by PwC)
(parallel session)
Dispute Resolution in International Tax Matters in the BEPS Era: More Controversy or More Legal Certainty?
Moderator: Zeki Gündüz PwC, Head of Tax, Turkey
Prof. Dr. Stephan Rasch, PwC, Partner, Germany
Ezgi Türkmen, PwC, Partner, Turkey
Özlem Güç Alioğlu, PwC, Partner, Turkey
Daniele Conti, PwC, Italy

Fifth Session
(organized by KPMG)
(parallel session)
Responsible Tax Approach in Tax Governance: The Dilemma between "Legal and Ethical" for All Stakeholders
Moderator: Abdulkadir Kahraman KPMG, Head of Tax, Turkey
Christopher Morgan, KPMG, Head of Global Tax Policy, United Kingdom
Kemal Uzun, Koç Holding, Tax Director, Turkey
Akın Tavuz, Doğuş Holding, Vice President, Turkey
Timur Çakmak, KPMG, Partner, Turkey
Yusuf Penezoğlu, KPMG, Partner, Turkey

Sixth Session
Final Conclusions of the Conference
Prof. Dr. Billur Yaltı Koç University, Law School, Turkey