Permanent Establishment by definition: Do Turkish PE rulesmatch up the OECD expectations?
Başlık çevirisi mevcut değil.
- Tez No: 721441
- Danışmanlar: DR. CİHAT ÖNER LLM, PROF. TON STEVENS
- Tez Türü: Yüksek Lisans
- Konular: Hukuk, Law
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 2021
- Dil: İngilizce
- Üniversite: Tilburg University
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 66
Özet
Özet yok.
Özet (Çeviri)
This thesis asks the question of whether Turkish Permanent Establishment rules are in accordance with the latest OECD developments, especially with BEPS Action Plan 7 or not. This question's answer is important as regards government financing, and development in welfare since the revenue generated from the taxes on the incomes of Multinationals is regulated by the institution of PE. Only by these rules, source countries can compensate MNEs' penetration of their markets, therefore, get their fair share of the international taxation pie. Otherwise, it is exposed in the thesis that MNEs dominate local competitors with the advantage of avoiding taxes in the source state. Turkey's role in this context was analyzed and observed that while Turkish domestic laws are in line with the purpose of source country protection which is the deemed expectation of the OECD, international PE provisions of Turkey (mainly replicas of the OECD Model) resemble a different setting. Turkish Constitution requires the application of international provisions when in conflict with the domestic ones. Thus, the thesis concludes that Turkey matches with the OECD expectation only by its domestic laws, which laws wouldn't be effective under the hierarchy of the international norms.
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