Gümrük ve Ticaret Dergisi

Yazarlar: Gökhan TERZİ

Konular:-

Anahtar Kelimeler:Globalisation,Double Taxation,International Double Taxation

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. In this context, the term and the causes of IDT are explained firstly in this study. Then, the arrangements used for preventing from IDT are expressed

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