International Tax Law
This book, which has been gathered articles in the topics of transfer pricing, international tax treaties, investment discount applications, which is one of the most curious matters of tax law, written and published in various journals by Ersin Nazalı, has been taken as a pioneer in its field.
In this book, which facilitates access to the articles published at different times and in different publications, articles on specific topics written by Ersin Nazalı for more than ten years, are grouped.
Chapter 1
1.1. Theoretical bases of transfer pricing
1.1.1 Introduction 1
1.1.2 History and he Scope of Transfer Pricing 2
1.1.3 Transfer pricing methods used by businesses 3
1.1.4 US and OECD Regulations on Transfer Pricing 7
1.1.5 Transfer Pricing Practice in Our Legislation 13
1.1.6 Evaluation ve Conclusion 31
1.1.7 Bibliography 33
1.2. Is discount VAT refusal possible under transfer pricing (hidden income) transactions?
1.2.1 Introduction 35
1.2.2 Transfer Pricing and Discount VAT 35
1.2.3 Conclusion 40
Chapter 2
2.1. Directive 2003/48 on taxation of interest incomes obtained by real persons issued by the EU
2.1.1 Introduction 43
2.1.2 Scope of Directive 2003/48 44
2.1.3 Conclusion 52
2.2. Directives on the taxation of securities income acquired by institutions issued by the EU in the field of corporate taxation.
2.2.1 Introduction 53
2.2.2 Directive 2003/49 on Taxation of Payments of Interests and Royals Between Companies in Different Member States 53
2.2.3 Directive to Prevent Double Taxation in Distribution (90/435) on Profit Share of Parent Company to Subsidiary Company in Different Member Countries 55
2.2.4 Conclusion 57
2.3. Taxation of dividend and interest income according to the OECD Model Agreement
2.3.1 Introduction 58
2.3.2 General Description 59
2.3.3 Principles on countries' taxation rights
2.3.4 Problems with international double taxation 61
2.3.5 Taxation of Dividends 71
2.3.6 Taxation of Interest Income 80
2.3.7 Evaluation 84
2.3.8 Conclusion 86
2.3.9 Bibliography 86
2.4. In international tax treaties, royalties (gross domestic rights)
2.4.1 Definition of royalties 88
2.4.2 The Royalties in the OECD Model Agreement: Definition and Elements 93
2.4.3 In the OECD Model Agreement, Article 12 Taxation 95
2.4.4 Taxation in the OECD Model Agreement 100
2.4.5 Know-How 107
2.4.6 Conclusion 111
2.5. What is the benefit of being a property owner in tax treaties?
2.5.1 Introduction 112
2.5.2 Definition of the concept 113
2.5.3 Beneficiary Owner in Tax Treaties 113
2.5.4 Problems with understanding 114
2.5.5 Conclusion 117
Chapter 3
3.1 Capital increase in internal resource and capital dilemmas
3.1.1 Introduction 121
3.1.2 Arrangement in the TCC 121
3.1.3 What is the purpose of the Fund and the Prospectus? 123
3.1.4 Conclusion 124
3.2 Current status of due to shareholders added to capital
3.2.1 Introduction 125
3.2.2 Placement of Receivables as Same Capital
3.2.3 Why is it important? 126
3.2.4 What is the Situation? 126
3.2.5 Evaluation and Conclusion 128
3.3 Concept of commercial income according to new Turkish trade and tax law
3.3.1 Introduction 129
3.3.2 Arrangement of Commercial Law 129
3.3.3 Definition and Elements of a Commercial Enterprise 130
3.3.4 Business Profits in Tax Law 133
3.3.5 Real Persons According to the Turkish Commercial CodeTerms of Merchant Adjudication 136
3.3.6 Commercial Business Carina 139
3.3.7 Bibliography 140
Chapter 4
4.1 The concept of gained rights in tax law and the situation of investment discount expenditures made between 01.01.2006 and 08.04.2006
4.1.1 Introduction 145
4.1.2 System brought by law numbered 5479 146
4.1.3 The concept of earned rights 149
4.1.4 Backward and Forward Walking of Tax Procedures 151
4.1.5 Actual Backward Walking and Unreal Backward Walking Rule 155
4.1.6 On the Application of Tax Procedures in Time Decisions of the Constitutional Court 157
4.1.7 Evaluation 163
4.1.8 Conclusion 165
4.2 The problem of preference when making an investment discount
4.2.1 Introduction 167
4.2.2 Provisional Article 69 of the GVK and the Ministry of Finance Regulations 167
4.2.3 How will the taxpayer choose his preference? 168
4.2.4 Can the Taxpayer Change the Appointment? 170
4.2.5 Conclusion 173
4.3 The meaning of the decision of the Constitutional Court concerning the application of the investment discount in 2009 and the subject
4.3.1 Introduction 174
4.3.2 Reasons of the Constitutional Court Decision
4.3.3 Non-Backwardness in Tax Law 176
4.3.4 The Constitutional Court's Cancellation of the Cancellation Decree 181
4.3.5 Approach of the Council of State on Retroaction 186
4.3.6 Evaluation 191
4.3.7 Conclusion 195
4.3.8 Bibliography 196
4.4 Timeout on the withholding of investment discount
4.4.1 Introduction 197
4.4.2 Timeout Concept 198
4.4.3 Arrangements in the Tax Procedure Legislation 200
4.4.4 Council of State and Account Expert Council on Topics Commission Decisions 200
4.4.5 Opinion 204
4.4.6 Conclusion 206
4.4.7 Bibliography 206
Chapter 5
5.1 The reasons behind the changes in the income tax systems and the systems that are applied in the income tax practice in the world
5.1.1 Introduction 209
5.1.2 Reasons for Reform Reform in Income Taxation 210
5.1.3 Applied Systems in the World on Income Tax. 216
5.1.4 Conclusion 244