Dijital Platformlar Aracılığıyla Elde Edilen Gelir Bilgisinin Uluslararası Otomatik Değişimi ve Türkiye

Abstract

2008 Dünya Ekonomik Krizi sonrasında uluslararası vergi kayıp ve kaçağıyla mücadelede idarelerarası iş birlikleri hız kazanmıştır. Bu iş birliklerinde şeffaflık ve sınır aşan vergisel bilgi değişimi ve bu iş birliğinin otomatik türü öne çıkmaktadır. Vergisel amaçlarla otomatik bilgi değişiminde önce finansal hesap bilgileri ardından ülke bazında rapor bilgileri bakımından önemli gelişmeler yaşanmış, son olarak dijital platformlar aracılığıyla elde edilen gelir bilgisinin otomatik değişimi uluslararası vergisel iş birliklerinin kapsamına dâhil edilmiştir. Bu son kategoriyi aktifleştirmek üzere çok kısa bir süre önce bazı ülkeler tarafından adımlar atılmıştır. Bu makalede, Türkiye’nin yeni uluslararası vergisel iş birliğinin neresinde olduğu analiz edilmiş ve uluslararası hukuk çerçevesinin henüz tamamlanmadığı, iç hukuk çerçevesinin ise genel olarak uyumlu olduğu sonucuna varılmıştır.

Keywords

• Uluslararası vergi kayıp ve kaçağı
• uluslararası vergisel iş birliği
• otomatik bilgi değişimi
• dijital platformlar
• paylaşım ve gig ekonomisi

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