Leyla Ates’s recently published a country report on Turkey entitled “Assessing BEPS: origins, standards and responses” within the framework of the 71st Congress of IFA which will take place in Brazil later this year (August 27-September 01, 2017). In her report, she identifies a number of specific issues pertaining to Turkey, including the problem of dedicating scare administrative resources to initiates that are not necessarily domestic priorities, even though Turkey is aligned in general policy terms with the BEPS principles.
The International Fiscal Association (IFA) is a leading non-governmental, international non-profit organization devoted to the study of international tax law. All country reports and the report of general reporters are published in Volume 102a, Cahiers de Droit Fiscal International. This volume’s aim is to gain insights from the BEPS project on how to improve the outcomes of future tax cooperation efforts. As well-known base erosion and profit shifting (BEPS) refers to tax avoidance strategies that exploit gaps and mismatches in tax rules to artificially shift profits to low or no-tax locations. To tackle BEPS, the OECD has initiated the BEPS project in 2013.
The online versions of the Cahier is available on the website of IFA’s sister organization, the International Bureau of Fiscal Documentation (IBFD).