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İbadethane bağışlarının vergi matrahından indirimi: vergide eşitsizlik örneği
Bu makalede, gelir vergisi ve kurumlar vergisi mukelleflerinin yaptigi iba- dethane bagislarinin vergi matrahindan indirimini ongoren duzenleme, Ana- yasa ve Insan Haklari Avrupa SozlesmesiExpand
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Taxation from the Viewpoint of Limitation of Fundamental Rights and Freedoms in Turkey
The states may intervene by using the taxation powers, which should rely on the legally gained sovereignty, into personal freedom and safety, domestic immunity, confidentiality of private life,Expand
New Turkish Corporate Income Tax Act approved
The author comments on the new Turkish Income Tax Act of 21 June 2006, which comprehensively revises, and introduces substantial amendments compared to, the previous 1949 Act. Notably, the new ActExpand
Turkey. Advance Pricing Agreements in Turkey
Turkey introduced transfer pricing legislation and an advance pricing agreement (APA) procedure for the first time in the new Corporate Income Tax Act 5520 of 21 June 2006 (hereinafter: the Act).Expand