Year 2017, Volume 49 , Issue 66, Pages 43 - 54 2018-10-31

Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement

Altan Rençber [1]


“Agreement Between The Government Of The United States Of America And The Government Of The Republic Of Turkey, The Agreement Of The Double Taxation And The Prevention Of The Fiscal Evasion” sets out how and under what circumstances those persons who are resident in the United States but have Independent Personal Services Income in Turkey will be tax liable. In this article, these conditions will be examined and the illegality which may arise due to the present practice will be evaluated especially in cases where one should not be taxed in Turkey. 

Tax Law, Double Taxation Agreement, Witholding Tax
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Primary Language en
Journal Section Makaleler
Authors

Author: Altan Rençber (Primary Author)
Institution: ISTANBUL UNIVERSITY, FACULTY OF LAW
Country: Turkey


Dates

Publication Date : October 31, 2018

Bibtex @research article { iuafdi476999, journal = {Annales de la Faculté de Droit d’Istanbul}, issn = {0578-9745}, address = {}, publisher = {Istanbul University}, year = {2018}, volume = {49}, pages = {43 - 54}, doi = {}, title = {Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement}, key = {cite}, author = {Rençber, Altan} }
APA Rençber, A . (2018). Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement. Annales de la Faculté de Droit d’Istanbul , 49 (66) , 43-54 . Retrieved from https://dergipark.org.tr/en/pub/iuafdi/issue/40105/476999
MLA Rençber, A . "Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement". Annales de la Faculté de Droit d’Istanbul 49 (2018 ): 43-54 <https://dergipark.org.tr/en/pub/iuafdi/issue/40105/476999>
Chicago Rençber, A . "Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement". Annales de la Faculté de Droit d’Istanbul 49 (2018 ): 43-54
RIS TY - JOUR T1 - Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement AU - Altan Rençber Y1 - 2018 PY - 2018 N1 - DO - T2 - Annales de la Faculté de Droit d’Istanbul JF - Journal JO - JOR SP - 43 EP - 54 VL - 49 IS - 66 SN - 0578-9745- M3 - UR - Y2 - 2019 ER -
EndNote %0 Annales de la Faculté de Droit d’Istanbul Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement %A Altan Rençber %T Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement %D 2018 %J Annales de la Faculté de Droit d’Istanbul %P 0578-9745- %V 49 %N 66 %R %U
ISNAD Rençber, Altan . "Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement". Annales de la Faculté de Droit d’Istanbul 49 / 66 (October 2018): 43-54 .
AMA Rençber A . Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement. Annales de la Faculté de Droit d’Istanbul. 2018; 49(66): 43-54.
Vancouver Rençber A . Witholding Tax Problems in Independent Personal Services Income of Persons Resident In Foreigin Countries – Example of United States of America – Turkey Double Taxation Agreement. Annales de la Faculté de Droit d’Istanbul. 2018; 49(66): 54-43.