KÜRESEL FORUM ÇALIŞMALARI: VERGİLEMEDE BİLGİ DEĞİŞİMİ ÜZERİNE GÜNCEL BİR DEĞERLENDİRME

Küreselleşme süreci, mal ve hizmetlerin, kişilerin ve sermayenin serbet dolaşımına imkan tanırken aynı zamanda bu durum pek çok sorunun da gündeme gelmesine neden olmuştur. Böylesi bir ortamda vergi kayıp ve kaçakları önemli boyutlara taşınırken özel gelirler artmakta, küresel manada vergi gelirleri ve sosyal refah kavramları da adeta tahribata uğramaktadır. Söz konusu sorunların çözümü, öncelikle devletler arası işbirliği ve vergilemede bilgi değişim mekanizmalarının gerçek manada şeffaf hale getirilmesini gerekli kılmaktadır. Bu amaçla Küresel Forum tarafından sunulan "ilerleme raporları" ile vergisel konularda bilgi değişimi ve saydamlığın arttırılmasına gayret edilmektedir. Küresel Forum, 2000'lerin başında OECD tarafından vergi cennetlerinin yarattığı vergi uyum risklerini ortadan kaldırmayı amaçlayan bir çalışmanın devamıdır. OECD ve OECD üyesi olmayan ülkeler arasında vergilemede bilgi değişimini etkin hale getirmek, dünya genelinde çok taraflı bir çerçeve oluşturmak, uluslararası kabul edilebilir vergi standartlarını ortaya koyma amaçlı çabaların bir ürünüdür. Dolayısıyla çalışma, öncelikle Küresel Forum faaliyetleri kapsamında gerçekleştirilen güncellemelere dikkat çekmektedir. Ardından vergisel sorunların çözümlenmesinde önemli rol oynayan 26. madde kapsamında getirilen düzenlemelere yer verilmektedir. Buradan hareketle bilgi değişimi konusunda güncel gelişmeler değerlendirilerek; idari yardımlaşma anlaşması, otomatik bilgi değişim yöntemi, kâr aktarma projesi gibi yeni uygulama alanları araştırma konusu edilmekte ve söz konusu yöntemlerin ne derece etkin ya da uygulanabilir oldukları sorgulanmaya çalışılmaktadır.

GLOBAL FORUM STUDIES: A CURRENT EVALUATION ON TAX INFORMATION EXCHANGE

While globalization process allows free circulation of goods and services, and people and capital at the same time this situation causes many problems to become on the agenda. In such an environment while tax evasion and loss are increasing considerably, private incomes are increasing, too and at the same time tax incomes and social welfare concepts are in fact being destroyed in global terms. The solution for the aforesaid problems necessitates primarily international cooperation and to make mechanisms of information exchange more transparent in real terms. It was struggled to exchange information and increase transparency on topics about taxes by means of “progress reports” presented by Global Forum for this purpose. Global Forum is the continuation of a study which aims to demolish the risks of taxation harmony that are resulted from tax havens created by OECD by early 2000. Activating information exchange on taxation between countries which are not members of OECD and the OECD is the product of struggles aimed to create a multi-dimensional environment throughout the world and to set tax standards which can be accepted internationally. Consequently, the study primarily emphasizes the updates carried out in the context of Global Forum activities. Then, the arrangements brought within the context of 26th Article which played an important role in solving problems about taxation are included. Based on this, by evaluating current progress on information exchange; new practice areas like administrative helping treatment, automatic information exchange method, profit shifting projects are being discussed in studies and it is aimed to question to what extent aforesaid problems are effective and practicable

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