Author(s): Murat B?LG?N

The purpose of this study is to examine the impact of tax system differences on foreign investors in international public law. In the course of the research, the tax and the giving birth are first examined in the course of the literature search, the international tax term is mentioned, and the concepts of tax and foreign investors are analyzed together. According to the results achieved, the tax system and tax fairness is an important concept that has a direct impact on international capital circulation. Differences in tax systems prevent companies from settling in different countries and building a homogenous economic system in the global context. The concentration of capital only in certain regions due to different taxation also damages the sense of justice in the distribution of capital and income at international level and creates an increasingly polarized social structure. While differences in the tax system initially had an impact that would disturb the public interest in the local context, then in an international context; In the long term, this can also lead to serious problems in providing businesses, markets, products and services. It therefore makes sense to make arrangements that highlight the business and public interest in targeting foreign investment, within the opportunities and opportunities that countries offer in tax systems in accordance with the principles of international law


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