Post by account_disabled on Mar 16, 2024 3:54:03 GMT
The which was published on the Official Gazette on . The relevant agreement was approved by the Council of Ministers Decree numbered which was published on the Official Gazette dated . The enforcement date of the agreement in domestic law has been determined as . by the Council of Ministers Decree numbered and dated . In order to fight against tax loss and evasion the relevant agreement stipulates a comprehensive cooperation between the parties on following matters A Exchange of Information Although a comprehensive exchange of information is foreseen in the agreement this change is generally based on demand exchange of information on demand.
Accordingly At the request of the Applicant State the requested State shall provide any information included in the scope of the agreement to the Applicant State if the available information in the requested State is not sufficient to meet the request that State will take the necessary measures to provide the requested information. The parties will automatically exchange B TO B Database some information Automatic information exchange. B Assistance on Tax Inspections The agreement stipulates that one of the parties will initiate tax inspections abroad within the scope of concurrent tax inspections. According to this In cases where international tax loss and evasion are suspected simultaneous tax inspections can be made.
At the request of the competent authority of one of the parties the competent authority of the other State may allow the authorities of the applicant party to be in an appropriate part of a tax inspection in the requested state. C Assistance on Tax Collection The agreement also stipulates to take steps towards the protection and collection of tax claims. According to this At the request of a State the requested State will take the necessary steps to collect the tax which is demanded by applicant State In addition even if the tax liability is not finalized the applicant has the right to demand that the.
Accordingly At the request of the Applicant State the requested State shall provide any information included in the scope of the agreement to the Applicant State if the available information in the requested State is not sufficient to meet the request that State will take the necessary measures to provide the requested information. The parties will automatically exchange B TO B Database some information Automatic information exchange. B Assistance on Tax Inspections The agreement stipulates that one of the parties will initiate tax inspections abroad within the scope of concurrent tax inspections. According to this In cases where international tax loss and evasion are suspected simultaneous tax inspections can be made.
At the request of the competent authority of one of the parties the competent authority of the other State may allow the authorities of the applicant party to be in an appropriate part of a tax inspection in the requested state. C Assistance on Tax Collection The agreement also stipulates to take steps towards the protection and collection of tax claims. According to this At the request of a State the requested State will take the necessary steps to collect the tax which is demanded by applicant State In addition even if the tax liability is not finalized the applicant has the right to demand that the.