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

Öz

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.

Anahtar Kelimeler

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

Kaynakça

1. Alo Maliye, “Vergi Usul Kanunu Genel Tebliği Sıra No:464’te Değişiklik Taslağı”, 2017, https://www.alomaliye.com/2017/08/25/vergi-usul-kanunu-genel-tebligi-sira-no464te-degisiklik-taslagi/ (Eri-şim: 26.12.2022).
2. ARMAĞAN, Aylin/YAMAN, Melike, “Dijital Platform Operatörleri”, 2023 (yayın aşamasında).
3. ATEŞ, Leyla, “Cross-Border Tax Transparency: A Study of Recent Policy Developments in Turkey”, Dalhousie Law Journal, Vol. 44:1, 2021, s. 1-18.
4. ATEŞ, Leyla, “Tax Information Production, Sharing, Use and Publica-tion”, the UN High Level Panel on International Financial Ac-countability, Transparency and Integrity for Achieving the 2030 Agenda (FACTI Panel) Background Paper 2, 20 July 2020, https://uploads-ssl.webflow.com/5e0bd9edab846816e263d633/5f15fc4abad3db9e9f105889_FACTI%20BP2%20Tax%20information.pdf (Erişim: 05.12.2022).
5. ATEŞ, Leyla, “Türk-Alman Otomatik Bilgi Değişiminin Hukuki Esasları ve Ana Sorunları: Standardın Türkiye Uygulaması”, Otomatik Bilgi Değişimi ve Türk-Alman İş Birliği Olanakları (ed. Leyla Ateş & Joachim Englisch), İstanbul 2018.
6. BERETTA, Giorgio, “The New Rules for Reporting by Sharing and Gig Economy Platforms Under the OECD and EU Initiatives”, EC Tax Review, Vol.1, 2021, ss. 31-38.
7. BERGH, Andreas/ FUNCKE, Alexande/ WERNBERG, Joakim, “Timbro Sharing Economy Index”, 2018, https://timbro.se/allmant/timbro-sharing-economy-index/ (Eri-şim: 15.12.2022).
8. BEUTİN, Nikolas, “Share Economy 2017: The New Business Model, PwC”, 2018, www.pwc.de/de/digitale-transformation/share-economy-report-2017.pdf (Erişim: 15.12.2022).

9. Bilgi Teknolojileri ve İletişim Kurumu, “Yer Sağlayıcılar”, 2022, https://www.btk.gov.tr/ticari-amacli-hizmet-verenler-yer-saglayici-listesi (Erişim: 27.12.2022).
10. Bilgi Teknolojileri ve İletişim Kurumu, “Yurt Dışı Kaynaklı Sosyal Ağ Sağlayıcı Temsilcileri”, 2021, https://internet.btk.gov.tr/sosyal-ag-temsilci-rehberi/ (Erişim: 27.12.2022).
11. European Commission. “Commission Staff Working Document Impact Assessment Tax Fraud and Evasion – Better Cooperation between National Tax Authorities on Exchanging Information Accompanying the Document Proposal for a Council Directive amending Directive 2011/16/EU on Administrative Cooperation in the Field of Taxation, SWD(2020) 131 final”, 15 July 2020, https://eur-lex.europa.eu/legal-con-tent/EN/TXT/PDF/?uri=CELEX:52020SC0131&qid=1607763191392&from=EN (Erişim: 06.12.2022).
12. European Court of Auditors, “Exchanging tax indormation in the EU: solid foundation, cracks in the implementation”, 2021, https://www.eca.europa.eu/Lists/ECADocuments/SR21_03/SR_Exchange_tax_inform_EN.pdf (Erişim: 06.12.2022).
13. Gelir İdaresi Başkanlığı, “Yürürlükte Bulunan Çifte Vergilendirmeyi Ön-leme Anlaşmaları”, 2022, https://gib.gov.tr/sites/default/files/uluslararasimevzuat/Turkiyenin_Sonuclandirdigi_Vergi_Anlasmalari_Listesi.pdf (Erişim: 07.12.2022).
14. GOV.UK, “Statutory guidance: Automatic Exchange of Information Ag-reements: other UK agreements Updated 11 June 2020”, 2020, https://www.gov.uk/government/publications/automatic-exchange-of-information-agreements-other-uk-agreements/automatic-exchange-of-information-agreements-other-uk-agreements (Erişim: 09.12.2022).
15. OECD Forum on Tax Administration, “Sixth meeting of the OECD Fo-rum on Tax Administration”, 15-16 September 2010, https://www.oecd.org/tax/administration/45988932.pdf (Erişim: 05.12.2022).
16. OECD Global Forum, “15th Plenary Meeting of the Global Forum”, 9 November 2022, https://www.oecd.org/tax/transparency/documents/global-forum-plenary-meeting-2022-agenda-9-november.pdf (Erişim: 05.12.2022).
17. OECD, “28 jurisdictions sign international tax agreements to exchange information with respect to income earned on digital platforms and offshore financial assets”, 10 Novermber 2022, https://www.oecd.org/tax/exchange-of-tax-information/28-jurisdictions-sign-international-tax-agreements-to-exchange-information-with-respect-to-income-earned-on-digital-platforms-and-offshore-financial-assets.htm (Erişim: 05.12.2022).
18. OECD, “Communiqué of the 11th Meeting of the OECD Forum on Tax Administration (FTA), Oslo, Norway”, 29 September 2017, https://www.oecd.org/tax/forum-on-tax-administration/events/forum-on-tax-administration-communique-2017.pdf (Erişim: 06.12.2022).
19. OECD, “Convention on Mutual Administrative Assistance in Tax Mat-ters”, 2011, https://www.oecd.org/tax/exchange-of-tax-information/ENG-Amended-Convention.pdf (Erişim: 07.12.2022).
20. OECD, “Forum on Tax Administration”, 2022, https://www.oecd.org/tax/forum-on-tax-administration/ (Eri-şim: 05.12.2022).
21. OECD, “Jurisdictions Participating in the Convention on Mutual Admi-nistrative Assistance in Tax Matters Status – 27 September 2022”, 2022, https://www.oecd.org/tax/exchange-of-tax-information/Status_of_convention.pdf (Erişim: 07.12.2022).
22. OECD, “Manual on the Implementation of Exchange of Information Provisions for Tax Purposes: Module 3 on Automatic (or Routi-ne) Exchange of Information”, 2012, https://www.oecd.org/ctp/exchange-of-tax-informa-tion/cfaapprovesnewmanualoninformationexchange.htm (Eri-şim: 07.12.2022).
23. OECD, “Signatories of the Multilateral Competent Authority Agreement on Automatic Exchange of Information on Income Derived Through Digital Platforms”, 9 November 2022, https://www.oecd.org/tax/exchange-of-tax-information/dpi-mcaa-signatories.pdf (Erişim: 05.12.2022).
24. OECD, “Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors, May 2022, Germany”, 2022, https://www.oecd.org/tax/tax-co-operation-for-the-21st-century-oecd-report-g7-may-2022-germany.pdf (Erişim: 12.12.2022).
25. OECD, Automatic Exchange Portal, 2022, https://www.oecd.org/tax/automatic-exchange/international-framework-for-the-crs/ (Erişim: 06.12.2022).
26. OECD, Model Reporting Rules for Digital Platforms: International Exchange Framework and Optional Module for Sale of Goods, Paris 2021.
27. OECD, Model Rules for Reporting by Digital Platform Operators XML Schema: User Guide for Tax Administrations, Paris 2022.
28. OECD, Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy, Paris 2020.
29. OECD, Model Tax Convention on Income and on Capital, Paris 2017.
30. OECD, Standard for Automatic Exchange of Financial Information in Tax Matters: Implementation Handbook, Paris 2014.
31. OECD, Standard for Automatic Exchange of Financial Information in Tax Matters: Implementation Handbook, 2. Bası, Paris 2018.
32. OECD, Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project, Paris 2018.
33. OECD, The Sharing and Gig Economy: Effective Taxation of Platform Sellers: Forum on Tax Administration, Paris 2019.
34. OECD, Transfer Pricing Documentation and Country-by-Country Re-porting, Action 13-2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, Paris 2015.
35. OECD, Transfer Pricing Documentation and Country-by-Country Re-porting, Action 13 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project, Paris 2015.
36. ÖNCEL, Mualla/ KUMRULU, Ahmet/ ÇAĞAN, Nami/ GÖKER, Cenker, Vergi Hukuku, 29. Baskı, Ankara 2022.
37. ÖNER, Cihat, Uluslararası Alanda Vergi İdareleri Arası Bilgi Değişimi, Ankara 2010.
38. SOLAK AKMAN, İnci, Vergi Mahremiyetini İhlal, Ankara Üniversitesi Sosyal Bilimler Enstitüsü Yayınlanmamış Doktora Tezi, Ankara 2012.
39. Tax Justice Network, Financial Secrecy Index 2022: Methodolgy, 2022, https://fsi.taxjustice.net/fsi2022/methodology.pdf (Erişim: 29.12.2022).
40. United Nations, Model Double Taxation Convention Between Develo-ped and Developing Countries, New York 2021.
41. VAUGHAN, Robert/ HAWKSWORTH, John, “The sharing economy: how will it disrupt your business?”, PricewaterhouseCoopers, 2014, https://pwc.blogs.com/files/sharing-economy-final_0814.pdf (Erişim: 16.12.2022).
42. ZİLLİ, Gandhi, “The OECD Model Rules and DAC7: A Critical Assess-ment of Selected Design and Enforcement Issues”, European Taxation, Vol. 12, 2022, ss. 521-536.