TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES

Yıl 1999, , 187 - 195, 20.01.1999

Hakan Üzeltürk

https://doi.org/10.14783/maruoneri.685780

Öz

Bu makalede Amerika Birleşik Devletleri'nde uluslararası taşımacılık faaliyetlerinden elde edilen gelirlerin vergilendirilmesi, mevzuatta yapılan değişikliklerin ışığı altında incelenmiştir. Taraf olunan çifte vergilendirmeyi önleme anlaşmalarında taşımacılık gelirlerinin ne şekilde vergilendirildiği ve kendilerince meydana getirilen modelin diğer modellerden farkları ele alınarak, uygulamada ne tür sorunlar olduğu, bazı çözüm önerileriyle birlikte ortaya konmuştur.

Anahtar Kelimeler

Taxation, International transportation

Kaynakça

• The American Law Institute, Federal Income Tax Project - International Aspects of United States Income Taxation. Philadelphia-1987.
• Baker Philip. Double Taxation Agreements. Kev Haven Publications Limited. London-1990.
• Becker Helmut - Wurın J.Felix: "Treaty Shopping", Intertax. Special lssue-1987.
• Bennett Mary C.. "Current Tax Treaty lssues". Bulletin for International Fiscal Documentation. July/August- 1995.
• Costenbader Charles M.: "Nevv Jersey Tax Division Recognizes Federal Exemption of Foreign Shipping and Airline Company Income". Tax Notes International. 25.7.1994.
• Davison Dale L.. "Agent as Peranent Establishments: Avoiding the U.S. Income Tax for Foreign Business". Taxes. February-1996.
• Doernberg Richard L.. InternationaI Taxation in a Nutshell. West Publishing Co.. St. Paul-Minnessota-1989.
• Edwardes-K.er Micharel (Editör). International Tax Treaties. The International Tax Revenue Service, In-Depth Publishing Limited. London-1992.
• Field Marcia- Gordon Richard. Tax Treatnıent of Income from Shipping. Broch International. Amsterdam-1979.
• Fuller Jim: "United States ’Tax Reform Act of 1984"'. Taxes International. No.57. July-1984.
• Fuller Jim: "United States TRA'86: International Effects". Taxes International. No.83. September 1986.
• Garrison Bruce D.. "U.S. Income Taxation of Foreign Transportation Companies after the Tax Reform Act of 1986". Taxes. Vol.66( 1988) Part II.
• Joint Committee on Taxation. Background and lssues Relating to the Taxation of Foreign Imestment in the United States. The United States Government Printing Office. Washington. 1990.
• Kirchheimer Barbara. "Ways and Means Approves $1 Billion in Increased Shipping Fees, Nevvs Digest. Tax Notes International. 8.8.1994.
• Klein Kennetlı - Zerbo Donna Marie: " Federal Income Taxation of Transportation Income - Current and Proposed”. Joıırnel of Maritime Law and Commerce. Vol.17(1986). No.3.
• Kragen Adrian A.. "Double Income Taxation Treaties: The O.E.C.D. Draft". California Law Review. Vol.LIl (1964).
• Lerner P. - Lebovvitz M. - Pridjian J.: "Treaty Shopping and US Tax Policy: New Approaches", Tax Planning ■ International Review. 1992.
• Levine Hovrard .1. - Berger Hovvard: "Changes in U.S. Taxation of Income From Ships and Aircraft". Canadian Tax Journal. Vol.34( 1986), No.5.
• Lidstone Herrick K., "Double Taxation of Foreign Income? Or an Adventure in International Double Talk?".Virginia Law Review. Vol.44(1958).
• Outterson M. Kevin - Cheung Chi K.. "Revenue Procedure 91- 12: I.R.S. Launches Information - Gathering Offensive Against International Operations". Tax Notes International. May-1991.
• Patrick .İr. Robert .1.. ‘‘A Comparison of the United States and OECD Model Income Tax Conventions", Law & Policy in International Business, Vol. 10( 1978).
• Rosenbloom H. David - Langbein Stanley I., "United States Tax Treaty Policy: An Overview". Columbia Journal ofTransnational Law. Vol. 19( 1981), No.3.
• Seligman Edwin R. A., Essays in Taxation. Massachusetts- 1925. The Joint Committee on Taxation. General Explanation of the Tax Reform Act of 1986. CCH. U.S.A. - 1987
• The New York State Bar Association Tax Section - Committee on United States Activities of Foreign Taxpavers. "Report on Proposed United States Model Income Tax Treaty", 27.4.1982. Harvard International Law Journal, Vol.23 (1983), No.2.
• Tremblay Richard G.. "Permanent Establishments in Canada”, The Journal of International Taxation. January- February-1992. Vogel Klaus, Double Tcaation Conventions. Kluwer. Deventer- 1991.
• Zerbo Donna Marie: "United States Federal Income Tax Consequences to Foreign Corporations Engaged in' International Shipping". Lloyd’s Maritime and Commercial Law Ouarterly. 1988.