ABSTRACT
Mutual Agreement Procedure is one of the alternative dispute resolution mechanisms…
In the Turkish Tax system, there are many dispute resolution mechanisms such as reconciliation,…
However, since the Agreement reached as a result of the Mutual Agreement Procedure…
In recent years, some arrangements have been made in order to increase the efficiency…
In order to transfer the developments in international taxation to the domestic legislation,…
In summary, these regulations; It includes how the application to the Mutual Agreement…
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