Taxation of Deemed Income in Treaty Law: A Comparative Analysis and Case Study

Öz

This article deals with the treatment of transfers of use without consideration in treaty law (double taxation convention/DTC), using the example of interest and royalties. Compared to an interest-bearing loan or licensing for consideration, the free transfer of use under the current DTC rules can lead to a distortion of the allocation of taxation rights between the Contracting States and potential tax losses in the source state. This article analyses this issue for the first time, including examples. To illustrate the analysis, a case study is included. The purpose of the study is to identify shortcomings of the current DTC rules concerning the taxation of deemed income from the free transfer of use in the state of residence of the borrower or licensee (referred to as the source state in this article) against the granting person. Another objective of the study is to derive solutions for the further development of DTC law to ensure adequate taxation of the free transfer of use in the source state. This study aims to improve the current DTC law.

Anahtar Kelimeler

• Treaty Law
• Double Tax Convention
• OECD Model Tax Convention on Income and on Capital
• International Law
• Tax Law
• Taxation.

Destekleyen Kurum

None

Anlaşma Hukukunda Varsayılan Gelirin Vergilendirilmesi: Karşılaştırmalı Bir Analiz ve Vaka Çalışması

Öz

Bu makale, anlaşma hukukunda (Çifte Vergilendirmeyi Önleme Anlaşması/Çifte Vergileme Anlaşması) kullanımın ivazsız devrine ilişkin muameleyi, faiz ve isim hakkı örneklerini kullanarak ele almaktadır. Faizli kredi veya bedelli lisans ile karşılaştırıldığında, mevcut ÇVÖ kuralları kapsamında kullanımın bedelsiz devri, akit devletler arasında vergilendirme haklarının dağılımında bir bozulmaya ve kaynak devlette potansiyel vergi kayıplarına yol açabilir. Bu makale, örneklerle birlikte bu konuyu ilk kez analiz etmektedir. Çalışmanın amacı, borç alanın veya lisans sahibinin mukim olduğu devlette (bu çalışmada kaynak devlet olarak anılacaktır) kullanımın karşılıksız devrinden doğduğu kabul edilen gelirin borç verene göre vergilendirilmesine ilişkin mevcut ÇVÖ kurallarının yetersizliklerini vurgulamaktır. Çalışmanın bir diğer amacı da kaynak devlette bedelsiz kullanım devrinin yeterli şekilde vergilendirilmesini sağlamak üzere hukukunun daha da geliştirilmesi için çözümler üretmektir. Bu çalışma mevcut ÇVÖ yasasını geliştirmeyi amaçlamaktadır.

Anahtar Kelimeler

• Antlaşma Hukuku
• Çifte Vergilendirmeyi Önleme Anlaşması
• OECD Gelir ve Sermaye Üzerinden Alınan Vergilere İlişkin Model Anlaşması
• Milletlerarası Hukuk
• Vergi Hukuku
• Vergilendirme.

Kaynakça

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2. Haslehner, W. (2022). Literature Review: Current Tax Treaty Issues, 50th Anniversary of the International Tax Group, G. Maisto (Editor), EC and International Tax Law Series Vol. 18, IBFD. 2020. Intertax, 50(3), 1-4.
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5. Lang, M. (2021). Introduction to the law of double taxation conventions. Vienna: Linde International.
6. OECD. 2017. Model Tax Convention on Income and on Capital: Condensed Version. OECD Publishing. Available online: https://www.oecd.org/ctp/treaties/model-tax-convention-on-income-and-on-capital-condensed-version-20745419.htm (accessed on 16 August 2023).
7. OECD. 2017. Model Tax Convention on Income and on Capital 2017 (Full Version). OECD Publishing. Available online: https://www.oecd.org/ctp/model-tax-convention-on-income-and-on-capital-full-version-9a5b369e-en.htm (accessed on 16 August 2023).
8. OECD. 1977. Model Tax Convention on Income and on Capital. OECD Publishing.

9. OECD. 1963. Model Tax Convention on Income and on Capital. OECD Publishing.
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14. Teixeira, R. (2009). Tax treaty consequences of secondary transfer pricing adjustments. Intertax, 37(8/9), 449-472.