Exchange of Information among Tax Administrations on an International Level: Evaluation of the Subject Matter on Agreements that Turkey Involved

ÇELİKKAYA A., Bisgin A.

MALIYE DERGISI, sa.163, ss.76-94, 2012 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: Sayı: 163
  • Basım Tarihi: 2012
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.76-94
  • Eskişehir Osmangazi Üniversitesi Adresli: Evet

Özet

With the contribution of globalization in the world, it has become imperative for countries to resolve tax issues that stem from an exchange of commodity and capital among themselves. The way to resolve these issues requires exact, reliable and transparent exchange of information. With the exchange of information among tax administrations, an international level of cooperation helps eliminating double taxation, money laundering, tax evasion, and unfair competitive tax advantage.