The Allocation Rules in Double Taxation Convention between Germany and Turkey


MALIYE DERGISI, no.161, pp.105-117, 2011 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 161
  • Publication Date: 2011
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.105-117
  • Eskisehir Osmangazi University Affiliated: Yes


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