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In paragraph 2 of Article 3 of the Law, the scope of real persons who are deemed…
However, in the same paragraph, in brackets;…
‘those who have been subjected to Income Tax or a similar tax due to their earnings and revenues in their country of residence shall not be taxed separately on the aforementioned earnings and revenues’.(62)…
With this regulation, it is seen that double taxation is prevented and the principle…
The persons who will be deemed to have settled in Turkey are also explained in the…
The Law also regulates foreigners who shall not be deemed to be resident in Turkey.…
Finally, the tax liability of full taxpayers is also explained. Full taxpayers will…
Full taxpayers may apply to the MAP within the period of filing a lawsuit if they…
