Küresel Vergi Yönetimi: Yeni Ortak Hukuka Dogru

Eda Özdiler Kücuk, Esref Kücük

Abstract


After the 2008 financial crisis, many states have seen their public debt rise to high levels and public revenues are insufficient to afford. States have involved in international action plans about subjects that need global cooperation such as anti-tax avoidance, transparency and transfer of information. BEPS ((Base Erosion and Profit Shifting) and ATA (Anti Tax Avoidance Directive) are examples of these action plans. Member states, harmonizing their national law systems according to the legislation of OECD, shows a structure of common law in the scope of tax law. Often heard in literature now, the “global tax governance” and action plans, calls for a global tax law based on common principles and a global governance to sustain the cooperation, where states are independent in their national law systems. This system has an example in history called “ius commune”.

Today unification of international tax law is the new approach and the action plans of common tax legislation of OECD are the contemporary examples.

In this study, the global tax governance and the common law it brings are going to be compared with Roman law and today`s tax law.


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