“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.
Birincil Dil | İngilizce |
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Bölüm | Makaleler |
Yazarlar | |
Yayımlanma Tarihi | 31 Ekim 2018 |
Gönderilme Tarihi | 14 Eylül 2017 |
Yayımlandığı Sayı | Yıl 2017 Cilt: 49 Sayı: 66 |