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Sayfa 122.2.1.Source Principle
When taxation is carried out based on a state’s sovereign right over its own territory,…
It is helpful to refer to a definition in doctrine related to the application of…
“Individuals residing within a state, whether citizens or foreigners, are obligated to comply with all tax obligations imposed by that state under its taxing authority and cannot claim the application of another state’s tax laws.”…
As the definition implies, it is a natural right for states to impose taxes on events…
Under the source principle, states choose to tax economic activities within their…
An example of the application of the source principle in Turkey is found in Article…
2.2.International Taxation
2.2.2.Residence Principle
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