Abstract:

Today, global companies occupy a very important place in the economy market. With the positive effects of globalization, there is also a negative side of the exaggeration against the taxation right of their country’s sovereignty rights. The exaggeration of the taxes that the states must obtain is causing inequality between the contractors, as it damages the country’s economy. There are numerous studies by states and international organizations on the prevention of tax fraud and tax avoidance by taxpayers in the international field. One of the studies in this field is the Mutual Administrative Assistance Agreement on Tax Affairs, which is a part of a number of states organized within the OECD. Our country has also been a party to the contract since 2017 after completing the necessary domestic legal procedures. According to one of the Articles of this Agreement, information about the property of the contractors is submitted collectively to the competent authorities of the other State. Although its purpose is to prevent tax fraud in the international sphere, it is a matter that is necessary to be examined by the client as a subject of the basic rights and freedoms. Personal data is one of the safeguarded rights of individuals. However, according to the agreement, the information of the contractors will be shared with other states. This sharing must be kept secret by the other state for the purposes of the protection of the rights of the person. However, it is necessary for the legal basis to be properly placed in terms of fundamental rights and freedoms and to be considered in terms of the right of the client and not to be used in violation of its purpose.  In our work, the regulations concerning the collective transmission of the information that belongs to the customer by countries and passed in the agreement are examined within the framework of the legal regulations in our domestic law. The provisions that regulate the rights of the client in our domestic law, the regulations relating to the methods of information collection arranged between Articles 148-152 of the Tax Procedure Act and the regulations for the protection of personal information and the regulations relating to the exchange of collective information will be a systematic examination of the regulations to establish the conformity of the article to the law and law.