Turkish Perspective on OECD Action Plan on Base Erosion and Profit Shifting

The OECD Action Plan on Base Erosion and Profit Shifting (BEPS) is a focal point of international tax debate. Although there are now a limited number of countries taking action against BEPS arising from activities of multinational groups, the authors believe that many other developed and developing countries will do the same. This article examines the Action Plan from a Turkish perspective, focusing on the most relevant actions of the BEPS Action Plan to Turkey.