The Allocation Rules in Double Taxation Convention between Germany and Turkey

FERHATOĞLU E.

MALIYE DERGISI, sa.161, ss.105-117, 2011 (ESCI) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: Sayı: 161
  • Basım Tarihi: 2011
  • Dergi Adı: MALIYE DERGISI
  • Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Sayfa Sayıları: ss.105-117
  • Eskişehir Osmangazi Üniversitesi Adresli: Evet

Özet

The first double taxation convention (DTC) signed by Turkey was with Austria in 1970. With the development of the economy and after 40 years effort, Turkey has developed a considerably wide treaty network that includes 74 DTCs. The partners of those DTCs are most of OECD countries as well as many transitional and developing countries. The changing in international relations and economic development in those treaty partners have