Tax cooperation between the EU Member States and Türkiye regarding automatic exchange of information on income collected by digital platform operators
[ X ]
Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
International Bureau of Fiscal Documentation (IBFD)
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
In this note, the author discusses the probable legal foundations of automatic exchange of information on income collected by digital platform operators between Türkiye and the EU Member States. The note analyses the international legal framework, examines the extent to which Türkiye has domestic reporting obligations for digital platform operators parallel to the EU reporting rules and provides some conclusions and suggestions on this cooperation.
Açıklama
Anahtar Kelimeler
Anti-Money Laundering, Crime, Financial Crimes
Kaynak
European Taxation
WoS Q Değeri
Scopus Q Değeri
Q4
Cilt
63
Sayı
11
Künye
Ateş, L. (2023). Tax cooperation between the EU Member States and Türkiye regarding automatic exchange of information on income collected by digital platform operators. European Taxation, 63(11), 506-509. 10.59403/199zes4
