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Sayfa 92.2.International Taxation
The foundation of international tax law is formed by international tax treaties.…
As a natural consequence of being sovereign, states are considered equal to each…
The concept of state sovereignty dates back to the 12th century and serves several…
International legal systems regulate not only relationships between individuals but…
The primary goal of international taxation is to resolve issues that arise from the…
Examining international tax law reveals that most issues arise in the context of…
The term “international taxation” refers to an adaptable concept involving bilateral…
a)The first stage assesses whether the intervention is based on the law.…
b)The second stage examines whether the intervention is grounded in public interest…
c)The third stage evaluates whether the intervention is proportionate and whether…
Therefore, the primary condition for states to generate public revenue is that such…
In terms of income taxation, there are two types of taxpayer statuses: “limited liability”…
The principles that limit the taxing rights of states are established by law. In…
2.1.The Relationship Between Tax Law and International Law
2.2.1.Source Principle
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