This study examines the transformation of tax accounting in international trade under the twin pressures of globalization and digitalization. Taxes arising in cross-border transactions are analyzed within the IFRS/TFRS framework particularly IAS 12—and the gaps between accounting profit and taxable profit as well as deferred tax practices are explicated. The study evaluates the domestic implications of the OECD BEPS Action Plan and transfer pricing rules for Türkiye, and assesses the effects of recent European Union reforms on e-commerce and compliance costs. Türkiye’s regulatory alignment, e-document infrastructure, and implementation challenges are discussed comparatively. The findings indicate that tax accounting functions not only as a compliance mechanism but also as a strategic instrument for transparency, competitiveness, and sustainable tax revenues.