METAVERSE SÖZLEŞMELERİNİN VERGİ HUKUKU AÇISINDAN DEĞERLENDİRİLMESİ
EVALUATION OF METAVERSE AGREEMENTS IN TERMS OF TAX LAW

Summary/Abstract: Nowadays, the notion of digital economy is one of the important topics occupying the agenda of the countries. With its advancement towards all areas of the economy, volume and the effects of digitalisation makes ground. As digital economy starts having a voice in the economy in the light of technological developments due to globalisation, it confronts us with the questions regarding Metaverse platform's status in our lives and to what extend it can go. When we look at the future we see that technology giants have started to pioneer the Metaverse concept. With each passing day new changes and developments occur due to the sanctions imposed on this area. In addition to that, debates on if Metaverse is a revolution or not continues. The only reality against these questions is the increase in the volume and number of Metaverse platforms. With this growth, the problem of taxation of economic transactions arises and solution for this problem is sought. Even if the transactions carried out on Metaverse platforms occur in totally virtual world, it is expected that Metaverse users may possibly be faced with tax obligation of real world.

• Details
• Contents