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3.2.1.2. Digital Service (Dijital Hizmet)
As in the case of digital content, the term digital service (dijital hizmet…
In the official gazette, dated December 7th, 2019, the Act numbered 7194 was promulgated.…
“a) all kinds of advertising services provided in the digital environment, b) the sale of any audio, visual or digital content in the digital environment and the services offered in the digital environment for listening, watching, playing or recording these contents on electronic devices or using them on these devices, c) services for the provision and operation of digital environments where users can interact with each other”…
were subjected to digital service tax along with the revenue obtained from the intermediation…
Nonetheless, the vagueness of how the Act, numbered 7194 deals with digital services…
The three criteria (i.e., tangibility, standardizability, and stockability (Gezder,…
Henceforth, digital services are to be treated as services under consumer law, making…
3.2.1.1. Digital Content (Dijital İçerik)
3.2.2. Intermediate Evaluations and Findings
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