2026-01-142026-01-142024Ubay, B. (2024). Paylaşım Ve Gıg Ekonomi Özelinde Platform Ekonomisini Vergilemede Uluslararası İşbirliği Çabaları. Vergi Raporu , 0(298), 68 - 80.https://hdl.handle.net/11616/106311Öz: Sharing and GIG economy are two important types of digital platform economies that have become widespread and developed especially during the COVID 19 period. These include asset sharing or service provision transactions from consumer to consumer (C2C). These are generally called platform economies; It is done through digital platforms or applications that mediate these transactions and charge a fee called commission from the parties involved. Sharing and GIG economy both open the door to new tax revenues for country tax administrations and create difficulties in identifying and auditing a large number of potential taxpayers. The fact that these processes occur not only within the country but also on a global transparency and cooperation to solve the problems encountered. Today, the most important cooperation effort in this field is the creation of model rules, carried out under the leadership of the OECD, which envisages the automatic exchange of information between the party countries within the scope of these economies. scale makes it necessary to ensure internationaltrinfo:eu-repo/semantics/closedAccessTaxation Platform Economies Automatic Exchange of InformationArticle2986880