Gümrük ve Ticaret Dergisi
Yazarlar: Gökhan TERZİ
Konular:-
Anahtar Kelimeler:Tax,International Double Taxation,Model Tax Convention
Özet: International Double Taxation IDT is a problem emerged with globalisation of the world trade. Nowadays, multinational companies go towards to countries that offer the best opportunities due to decreasing the cost of goods and tax advantages. This situation results in the possibility of taxation of company’s income by two different countries. Therefore, countries make agreements for preventing IDT. From this aspect, model tax conventions provide a prepared text for countries. First, the model tax conventions in terms of IDT are explained in the study. Then, the solution methods of problems arising from conventions are expressed