Year 2017, Volume 49, Issue 66, Pages 153 - 166 2018-10-31

Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards

İrfan Barlass [1]

32 95

Compensation paid as a result of foreign arbitration decisions can be taken as expense when determining the tax base. On the other hand, the tax rulings given by the tax administrations look for the enforcement of such decisions as a precondition in order to be able to make an expense depending on the foreign arbitration decisions. However, it is not possible to adopt this approach, just because tax administration want so, which obliges taxpayers to start a legal dispute. It may thought that the tax administration considers the issue as a kind of treasury loss that an untaxed income in Turkey is accepted as an expense for another taxpayer in Turkey. However it is not possible to sustain the evaluation of the tax authorities based on such a reason. In this article, the basic concepts and institutions related to the subject will be explained by using various sources.  Later, the illegal consequences of seeking this stipulation by  tax rulings, which is not foreseen in the Law, will be discussed. 

Expense In Taxation, Tax Base, Foreign Arbitration Decisions
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Primary Language en
Journal Section Makaleler
Authors

Author: İrfan Barlass (Primary Author)
Institution: ISTANBUL UNIVERSITY, FACULTY OF LAW
Country: Turkey


Bibtex @research article { iuafdi477025, journal = {Annales de la Faculté de Droit d’Istanbul}, issn = {0578-9745}, address = {Istanbul University}, year = {2018}, volume = {49}, pages = {153 - 166}, doi = {}, title = {Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards}, key = {cite}, author = {Barlass, İrfan} }
APA Barlass, İ . (2018). Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards. Annales de la Faculté de Droit d’Istanbul, 49 (66), 153-166. Retrieved from http://dergipark.org.tr/iuafdi/issue/40105/477025
MLA Barlass, İ . "Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards". Annales de la Faculté de Droit d’Istanbul 49 (2018): 153-166 <http://dergipark.org.tr/iuafdi/issue/40105/477025>
Chicago Barlass, İ . "Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards". Annales de la Faculté de Droit d’Istanbul 49 (2018): 153-166
RIS TY - JOUR T1 - Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards AU - İrfan Barlass Y1 - 2018 PY - 2018 N1 - DO - T2 - Annales de la Faculté de Droit d’Istanbul JF - Journal JO - JOR SP - 153 EP - 166 VL - 49 IS - 66 SN - 0578-9745- M3 - UR - Y2 - 2019 ER -
EndNote %0 Annales de la Faculté de Droit d’Istanbul Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards %A İrfan Barlass %T Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards %D 2018 %J Annales de la Faculté de Droit d’Istanbul %P 0578-9745- %V 49 %N 66 %R %U
ISNAD Barlass, İrfan . "Thoughts on an Advance Tax Ruling Given about the Recognition as an Expense of Compensation Paid Pursuant to Foreign Arbitration Awards". Annales de la Faculté de Droit d’Istanbul 49 / 66 (October 2018): 153-166.