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

Year 2017, Volume: 49 Issue: 66, 43 - 54, 31.10.2018

Altan Rençber

Abstract

“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. 

Keywords

Tax Law Double Taxation Agreement Witholding Tax

References

  • Ege Berber, “Vergi Hukukunda Mali İkametgah”, Istanbul Social Sciences Institute, 2012, (Unpublished Master Thesis).
  • Yaltı, Billur, “Mülkiyet Hakkı versus Vergilendirme Yetkisi: İnsan Hakları Avrupa Mahkemesine Göre Mülkiyet Hakkına Müdahalenin Sınırı”, Vergi Dünyası, July, 2010, S.227, s.103-114.
  • Bumin Doğrusöz, “Verginin Yasallığı İlkesi”, http://www.referansgazetesi.com/haber.aspx?HBR_ KOD=81815&ForArsiv=1.
  • Tahir Erdem, “Serbest Meslek Kazançları Üzerinden Kesilen Vergilerin Türkiye – Almanya Çifte Vergilendirmeyi Önleme Anlaşmasına İstinaden İadesinde Usul ve Esaslar”, Vergi Sorunları, October, 2015, p.325.
  • Gülsen Güneş, “Verginin Yasallığı İlkesi”, On İki Levha, İstanbul, 2011.
  • Cristina Mauro, “The Concept of Criminal Charges in the European Court of Human Rights Case Law”, Human Rights and Taxation in Europe and the World, Edt: Georg Kofler, Miguel Poiares Maduro, Pasquale Pistone, IBFD, 2011, p.459-477.
  • Mualla Öncel/Ahmet Kumrulu/Nami Çağan, “Vergi Hukuku”, Turhan Kitapevi, Ankara, 2010.
  • Melvin R.T Pauwels,“Retroactive Tax Legislation in view of Article 1 First Protocol ECHR”, EC Tax Review, Iss. 6, 2013, p.268-281.
  • Billur Yaltı, Elektronik Ticarette Vergilendirme, İstanbul, Der, 2003.
  • http://hudoc.echr.coe.int
  • General Communiqué on the Avoidance of Double Taxation with Serial Number 4.
  • Revenue Administration Presidency, “Çifte Vergilendirmeyi Önleme Anlaşmaları Çerçevesinde Vergilendirme Esasları”.
  • Advance Ruling of Revenue Administration No: B.07.1.GİB.4.34.16.01-KVK 30-2285.

Year 2017, Volume: 49 Issue: 66, 43 - 54, 31.10.2018

Altan Rençber

Abstract

References

  • Ege Berber, “Vergi Hukukunda Mali İkametgah”, Istanbul Social Sciences Institute, 2012, (Unpublished Master Thesis).
  • Yaltı, Billur, “Mülkiyet Hakkı versus Vergilendirme Yetkisi: İnsan Hakları Avrupa Mahkemesine Göre Mülkiyet Hakkına Müdahalenin Sınırı”, Vergi Dünyası, July, 2010, S.227, s.103-114.
  • Bumin Doğrusöz, “Verginin Yasallığı İlkesi”, http://www.referansgazetesi.com/haber.aspx?HBR_ KOD=81815&ForArsiv=1.
  • Tahir Erdem, “Serbest Meslek Kazançları Üzerinden Kesilen Vergilerin Türkiye – Almanya Çifte Vergilendirmeyi Önleme Anlaşmasına İstinaden İadesinde Usul ve Esaslar”, Vergi Sorunları, October, 2015, p.325.
  • Gülsen Güneş, “Verginin Yasallığı İlkesi”, On İki Levha, İstanbul, 2011.
  • Cristina Mauro, “The Concept of Criminal Charges in the European Court of Human Rights Case Law”, Human Rights and Taxation in Europe and the World, Edt: Georg Kofler, Miguel Poiares Maduro, Pasquale Pistone, IBFD, 2011, p.459-477.
  • Mualla Öncel/Ahmet Kumrulu/Nami Çağan, “Vergi Hukuku”, Turhan Kitapevi, Ankara, 2010.
  • Melvin R.T Pauwels,“Retroactive Tax Legislation in view of Article 1 First Protocol ECHR”, EC Tax Review, Iss. 6, 2013, p.268-281.
  • Billur Yaltı, Elektronik Ticarette Vergilendirme, İstanbul, Der, 2003.
  • http://hudoc.echr.coe.int
  • General Communiqué on the Avoidance of Double Taxation with Serial Number 4.
  • Revenue Administration Presidency, “Çifte Vergilendirmeyi Önleme Anlaşmaları Çerçevesinde Vergilendirme Esasları”.
  • Advance Ruling of Revenue Administration No: B.07.1.GİB.4.34.16.01-KVK 30-2285.
There are 13 citations in total.

Details

Primary Language English
Journal Section Makaleler
Authors

Altan Rençber

Publication Date October 31, 2018
Submission Date September 14, 2017
Published in Issue Year 2017 Volume: 49 Issue: 66

Cite

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.
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. October 2018;49(66):43-54.
Chicago 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, no. 66 (October 2018): 43-54.
EndNote Rençber A (October 1, 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.
IEEE A. Rençber, “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, vol. 49, no. 66, pp. 43–54, 2018.
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.
JAMA 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;49:43–54.
MLA 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, vol. 49, no. 66, 2018, pp. 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):43-54.