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

Yıl 2017, Cilt: 49 Sayı: 66, 43 - 54, 31.10.2018

Altan Rençber

Öz

“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. 

Anahtar Kelimeler

Tax Law, Double Taxation Agreement, Witholding Tax

Kaynakça

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