Tax cooperation between the EU Member States and Türkiye regarding automatic exchange of information on income collected by digital platform operators

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dc.contributor.authorAteş, Leyla
dc.date.accessioned2024-02-20T11:31:23Z
dc.date.available2024-02-20T11:31:23Z
dc.date.issued2023en_US
dc.departmentFakülteler, Hukuk Fakültesi, Mali Hukuk Ana Bilim Dalıen_US
dc.description.abstractIn 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.en_US
dc.identifier.citationAteş, 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. 10.59403/199zes4en_US
dc.identifier.endpage509en_US
dc.identifier.issn0014-3138
dc.identifier.issue11en_US
dc.identifier.scopus2-s2.0-85182235322
dc.identifier.scopusqualityQ4
dc.identifier.startpage506en_US
dc.identifier.urihttps://hdl.handle.net/20.500.12939/4587
dc.identifier.volume63en_US
dc.indekslendigikaynakScopus
dc.institutionauthorAteş, Leyla
dc.language.isoen
dc.publisherInternational Bureau of Fiscal Documentation (IBFD)en_US
dc.relation.ispartofEuropean Taxation
dc.relation.isversionof10.59403/199zes4en_US
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectAnti-Money Launderingen_US
dc.subjectCrimeen_US
dc.subjectFinancial Crimesen_US
dc.titleTax cooperation between the EU Member States and Türkiye regarding automatic exchange of information on income collected by digital platform operators
dc.typeArticle

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