Local and Global Minimum Top-up Tax and Its Application in Turkey

Spearheaded by the OECD and G20, a new international tax architecture is being constructed to prevent multinational enterprises from gaining tax advantages through base erosion and profit shifting (BEPS) in the digitalized global economy. This work provides an in-depth analysis of the Pillar 2 Model Rules, which are fundamentally transforming the global tax system, the Subject to Tax Rule (STTR) Multilateral Convention (MLC), and their interaction with International Financial Reporting Standards (IFRS). The book thoroughly discusses the integration of the Global Anti-Base Erosion (GloBE) rules and the Domestic Minimum Top-up Corporate Tax into Turkish Corporate Tax Law, evaluating both theoretical and practical dimensions through current communiqués, administrative guidelines, safe harbor provisions, and transitional rules.