TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES

Hakan Üzeltürk

doi:10.14783/maruoneri.685780

TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES

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

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Ayrıntılar

Birincil Dil

Türkçe

Konular

-

Bölüm

Derleme

Yazarlar

Hakan Üzeltürk Bu kişi benim
Türkiye

Yayımlanma Tarihi

20 Ocak 1999

Gönderilme Tarihi

15 Haziran 1998

Kabul Tarihi

15 Aralık 1998

Yayımlandığı Sayı

Yıl 1999 Cilt: 2 Sayı: 11

DOI

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

IZ

https://izlik.org/JA47ZZ33GA

Kaynak Göster

RIS / Bibtex

APA

Üzeltürk, H. (1999). TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES. Öneri Dergisi, 2(11), 187-195. https://doi.org/10.14783/maruoneri.685780

AMA

1.Üzeltürk H. TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES. Öneri Dergisi. 1999;2(11):187-195. doi:10.14783/maruoneri.685780

Chicago

Üzeltürk, Hakan. 1999. “TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES”. Öneri Dergisi 2 (11): 187-95. https://doi.org/10.14783/maruoneri.685780.

EndNote

Üzeltürk H (01 Ocak 1999) TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES. Öneri Dergisi 2 11 187–195.

IEEE

[1]H. Üzeltürk, “TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES”, Öneri Dergisi, c. 2, sy 11, ss. 187–195, Oca. 1999, doi: 10.14783/maruoneri.685780.

ISNAD

Üzeltürk, Hakan. “TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES”. Öneri Dergisi 2/11 (01 Ocak 1999): 187-195. https://doi.org/10.14783/maruoneri.685780.

JAMA

1.Üzeltürk H. TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES. Öneri Dergisi. 1999;2:187–195.

MLA

Üzeltürk, Hakan. “TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES”. Öneri Dergisi, c. 2, sy 11, Ocak 1999, ss. 187-95, doi:10.14783/maruoneri.685780.

Vancouver

1.Hakan Üzeltürk. TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES. Öneri Dergisi. 01 Ocak 1999;2(11):187-95. doi:10.14783/maruoneri.685780