VERGİ BİLGİ DEĞİŞİM ANLAŞMALARI VE VERGİ CENNETLERİ
AGREEMENTS OF EXCHANGE OF INFORMATION ON TAX MATTERS AND TAX HAVENS

Summary/Abstract: The aim of this paper is to discuss the contribution of agreements of exchange of information on tax matters (TIEA) to avoid harmful tax practices non-cooperative tax havens. Most of the small countries in Pacific region and autonomous jurisdictions of developed countries serve as tax havens and lead to harmful tax competition. This paper comprises two parts. In the first part the superiority of TIAE’s to Model Conventions to Avoid Double Taxation (DTA) and the important role of the TIEA’ to avoid harmful tax competition is examined The second part will be devoted to the cooperation level of tax havens, uncooperative jurisdictions and the Turkish Revenue Administration practice.

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