Evaluation of the current situation of Turkey within the framework of international tax and information exchange agreements

The growth in the volume of international trade, which has occured with the effect of increasing globalization, has also diversified the tax transactions of the states. While different tax types emerged, new measures were also needed to prevent tax loss and evasion. At this point, the states understood the importance of cooperation and signed many bilateral tax agreements. However, over time, companies are finding a way to avoid taxes by taking advantage of the gaps in bilateral tax agreements.Tha fact that the number of bilateral agreements in the world is over 3000 has led the OECD to prepare a single and universally accepted multilateral agreement on this issue. By preparing the multilateral tax treaty, OECD both closed the deficiencies in bilateral tax treaties and tried to find solutions to international tax problems by producing faster and more effective solutions to the problems. Our thesis topic has been examined under three different headings and firstly, tax and information agreements have been introduced, and then the articles and effects of multilateral tax agreements are mentioned. It is concluded with the explanation of country examples.