Possible Role of International Automatic Information Exchange in Reducing the Effectiveness of Offshore Tax Havens

Year 2025, Issue: 73, 33 - 51, 04.06.2025

Birol Ubay

https://doi.org/10.26650/mcd2025-1626504

Abstract

The cornerstone of international tax cooperation is the exchange of accurate and qualified information between countries and tax jurisdictions. This exchange of information serves to enhance tax transparency and international cooperation, thereby establishing an international environment for combating tax avoidance and evasion. Of the various international exchange of information mechanisms, the automatic exchange of information is of particular note as it facilitates the multilateral and automatic exchange of information between relevant stakeholders. In accordance with the multilateral automatic exchange of information agreement, which is overseen by the OECD and the Global Forum, countries and taxing jurisdictions share financial account data annually. The objective of this initiative is to reintegrate financial assets concealed in tax havens back into the tax system. However, the success of this initiative is contingent on the efficacy with which these jurisdictions process and use the data.

Keywords

Taxation, Tax Heavens, Tax Avoidance, Tax Evasion, Information Exchange

Uluslararası Otomatik Bilgi Değişiminin Offshore Vergi Cennetlerinin Etkinliğinin Azaltılmasındaki Olası Rolü

Abstract

Uluslararası arenada vergilendirme alanında işbirliğinin temeli, ülkeler ve vergilendirme yetkisine sahip bölgeler arasında doğru ve nitelikli bir bilgi değişiminin sağlanmasıdır. Uluslararası bilgi değişimi vergi şeffaflığının ve uluslararası işbirliğinin güçlenmesini sağlarken vergiden kaçınma ve vergi kaçırma eylemleri ile uluslararası bir mücadele ortamı oluşmasına olanak sağlamaktadır. Uluslararası bilgi değişiminin türleri arasında, çok taraflı ve paydaşlar arasında otomatik olarak bilgi değişimi yapılmasına olanak sağlaması nedeniyle otomatik bilgi değişimi öne çıkmaktadır. OECD’nin ve Küresel Forum öncülüğünde hazırlanan çok taraflı otomatik bilgi değişimi anlaşmasına taraf olan ülke ve vergilendirme yetkisine sahip bölgelerin birbirleriyle her yıl otomatik olarak sağladıkları finansal hesaplara yönelik bilgiler, özellikle, vergi cennetleri ya da offshore finans merkezlerine aktarılan ve mukim olunan ülke vergisinden kaçırılan finansal varlıkların tekrar bu ülke vergi sistemi içine dâhil edilmesine olanak sağlayacak bir araç olarak görülmektedir. Ancak bunun gerçekleşmesi, karşılıklı veri değiştiren vergilendirme yetkisine sahip ülke ya da bölgelerin sahip oldukları veri işleme kapasitesi ve bu verileri nasıl kullanacağı ile doğrudan ilişkilidir.

Keywords

Vergilendirme, Vergi Cennetleri, Vergiden Kaçınma, Vergi Kaçakçılığı, Bilgi Değişimi

Ethical Statement

çalışmada herhangi bir etik çatışması olmadığını beyan ederim

Supporting Institution

yok

Thanks

yok

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