Sayfa 249Automatic Exchange of Information from Turkish Tax Administration’s Perspective…
Assoc. Prof. Dr. Tahir Erdem…
1. Introduction…
2. International Exchange of Information…
2.1. General Framework…
2.2. Automatic Exchange of Information…
2.2.1. Automatic Exchange of Information under FATCA…
2.2.2. Automatic Exchange of Reporting under the Scope of Common Reporting Standard…
3. Automatic Exchange of Information in Turkey…
3.1. General Framework…
3.2. Legal Infrastructure…
3.2.1. Turkey’s AADTs and Exchange of Information Agreement Network…
3.2.2. Tax Information Exchange Agreements to which Turkey is a Party…
3.2.3. FATCA Agreement to which Turkey is a Party…
3.2.4. Exchange of Information in Turkey under the Scope of Common Reporting Standard…
3.3. Technical InfrastructureSayfa 250…
4. Implementation Process of Automatic Exchange of Information in Turkey…
4.1. General Framework…
4.2. Preparing and Receiving of Reports…
4.3. Collection and Control of Reports…
4.4. Exchange of Data Between Countries…
5. ConclusionSayfa 251…
1. Introduction
In today’s world, which is undergoing a deep economic and social transformation,…
Given the magnitude of the problems and risks encountered in tax systems, it is understood…
Looking into the BEPS Action Plan from this angle, a cooperation platform had been…
as basis. The final reports and outputs that have been prepared in this context, as products of a work that had started in the year 2013 and which has been continuing for over 2 years, were shared with the public on the OECD’s website on the date of 5 October 2015.…
Also the diversification, increase and wide-spreading of the fighting tools introduced…
Therefore, whereas the classical method of information exchange based upon demand…
In this respect, the work for the introduction of the automatic exchange of information…
In our work, where Turkey stands with reference to automatic exchange of information,…
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