TAXATION OF INTERNATIONAL TRANSPORTATION COMPANIES’ INCOME IN THE UNITED STATES

Yıl 1999, Cilt: 2 Sayı: 11, 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

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