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Sayfa 105CONCLUSION
In this study, it is attempted to reveal one of the most challenging issues for tax…
It is generally accepted that for a sustainable and feasible regulation, a comprehensive…
Even though the aim of this study is not to offer a solution, or to propose a method…
1. The current PE seems to be incapable of capturing the income of digitalised b…
2. Instead of modifying the current one, a new concept of the PE may be more enf…
3. Of OECD’s proposals applying Ottawa principles, the Significant Economic Presence…
4. At the same time, it is apparent that the OECD Secretariat Unified Approach under…
5. The purpose of Pillar One is to develop revisions to existing profit allocation…
6. Such commitments must extend to any DSTs and other unilateral measures that would…
7. In order to ensure that these commitments to forbearance or withdrawal with respect…
8. Regarding the profit allocation methods, the OECD proposals should also be based…
9. As a possible alternative solution (significant economic presence and Pillar One)…
10. It is worth noting that new measures for a new nexus and the profit allocation…
4.5. Interim Conclusion
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