Vergi Hukuku Makaleler

International tax law and international taxation implementations in Turkey - part1

The provisions of the law referred to in this research paper is based on the Turkish Corporate Tax Law (Kurumlar Vergisi Kanunu) Code no. 5520 and Turkish Income Tax Law (Gelir Vergisi Kanunu) Code no. 193.

International tax law, in its broadest sense, is the whole of the tax law rules that states apply to foreign-related financial events and relations. International tax law constitutes one of the sub-branches of tax law.

International tax law and international taxation implementations in Turkey – part2

OECD Model Tax Convention

The provisions of the law referred to in this research paper are based on the OECD Model Tax Convention on Income and Capital: Condensed Version 2017.

In our last research paper, we explained the measures to prevent double taxation at the national level. In this article, we will continue with the international methods and in particular the OECD Model Tax Convention (Model Tax Convention on Income and Capital).

International tax law and international taxation implementations in Turkey – part3

The provisions of the law are referred to in this article are based on the United Nations Model Double Taxation Convention between Developed and Developing Countries Updated Version 2017.

We articulated the OECD Model Tax Convention in our last article. In this article, we will explain the United Nations Model Double Taxation Convention between Developed and Developing Countries.