Otomatik Bilgi Değişim Anlaşmaları ve Olası Etkileri

Abstract

The most significant challenge in international taxation is the inability of states to have sufficient information about the taxable assets of their residents located abroad. To address this deficiency, various methods have been employed over time from the information exchange provisions of tax treaties to alleviate it. However, effective and successful results were not achieved until the implementation of Automatic Exchange of Information (AEOI). In today's, AEOI is carried out within the framework of FATCA implemented by the USA and CRS developed by the OECD, which is open to all countries. Since the implementation of CRS in 2018, the foundations of a global information-sharing network have been laid. The rapid spread of CRS among all countries, whether voluntarily or under international pressure, and the successful exchange of substantial information from the initial stages have increased hopes of success. The implementation of FATCA in 2012 and the widespread adoption of CRS have resulted in a reversal of the flow of funds to tax havens in recent years. Taxpayers are voluntarily making substantial disclosures, and initial findings indicate a positive impact on tax revenues. This encourages the further expansion and dissemination of AEOI. However, this situation does not imply that everything is perfect and the implementations are flawless and complete. In this study, we have provided an overview of AEOI, identified shortcomings and inadequacies, conducted a review of literature, analyzed the results of the Global Forum's review activities, explored methods of evasion from AEOI, and comprehensively determined and evaluated their potential impacts. Furthermore, we have developed recommendations for more effective implementation. Additionally, we collected data using a semi-structured interview method to determine whether the hypothesized impacts of AEOI are observed in the field, and we have analyzed the results.