Vergisel Bilgilerin Otomatik Değişimi Standardı ve Türkiye

Yıl 2015, Cilt: 6 Sayı: 4, 665 - 682, 13.07.2016

Leyla Ateş

Öz

Vergi idarelerinin dar mükelleflere ya da yurtdışında gelir elde eden tam mükelleflere ulusal vergi yasalarını uygulama kapasitesi, ülke sınırlarının ötesindeki bilgilere ulaşılabilmesine bağlıdır. Birçok ülke idaresi çeşitli yasal düzenlemelerle vergisel bilgiye ulaşmasını sağlayacak geniş yetkilerle donatılmıştır. Türk vergi idaresi de bu idareler arasındadır. Ancak sınıraşan kişi, varlık ya da işlemler söz konusu olduğunda vergi idarelerinin söz konusu yetkileri gücünü kaybetmektedir. Çünkü elde etmek istedikleri sınırlarının dışındaki vergisel bilgiler, kendileri için doğrudan ulaşılabilir değildir. Devletler, bu bilgileri kendilerine sağlayabilecek yabancı aktörler karşısındaki güçlerinin hukuki ve pratik sınırlarını kabul etmeye mecburdur. Bu durum, çokuluslu ve değişken sermaye ve emek hareketlerine kendi vergi yasalarını uygulayabilmeleri için, vergi idarelerinin diğer ülke vergi idareleri ile işbirliğine gitmesini ve ulusötesi kuruluşlar ve ağlar oluşturmak için çalışmalar yapmasını kaçınılmaz kılmaktadır. Bu makalede ulusötesi vergisel idari işbirliği çalışmalarının son çıktısı olan otomatik bilgi değişimi standardı ele alınacaktır. Makalenin amacı Türkiye’nin yeni uluslararası standarda uyumunu değerlendirmektir

Anahtar Kelimeler

Otomatik bilgi değişimi, ulusötesi vergisel işbirliği, ortak raporlama standardı, yetkili makam anlaşması, çifte vergilendirme anlaşmaları

Automatic Changing Tax Information Standard and Turkey

Öz

The capacity of tax administration to enforce national tax laws in respect of limited liable taxpayers or full liable taxpayers having foreign income is associated to access beyond borders. Many countries’ tax administrations are equipped with broad powers to ensure access to tax information by various regulations. The Turkish tax administration is also among these administrations. However, the tax administrations lose those powers in the case of labour, assests or transactions are across borders. Because the information they want to access is not directly available to them. Governments must contend with legal and practical limits on their powers over against foreign actors who will provide the information. Therefore national tax administrations must cooperate with administrators from other countries and work to build transnational institutions and networks that give them capacity to access cross-border tax information. This article discusses automatic exchange of information standard, the last output of transnational tax administrative cooperation. The purpose of this paper is to examine the compliance of Turkey with the new standard

Anahtar Kelimeler

Automatic exchange of information, transnational tax cooperation, common reporting standard, competent authority agreement, double tax treaties

Kaynakça

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