Tax Cooperation between the EU Member States and Türkiye Regarding Automatic Exchange of Information on Income Collected by Digital Platform Operators

In this note, the author discusses the probable legal foundations of automatic exchange of information on income collected by digital platform operators between Türkiye and the EU Member States. The note analyses the international legal framework, examines the extent to which Türkiye has domestic reporting obligations for digital platform operators parallel to the EU reporting rules and provides some conclusions and suggestions on this cooperation.