TR
EN
To illustrate the comparison of methods with an example: Person (Ö), residing in…
| Exemption Method | Deduction Method | Set-Off Method | ||||
| (T) Country | (H) Country | (T) Country | (H) Country | (T) Country | (H) Country | |
| Declared Income | 1.000 u. | 1.000 u. | 1.950 u. | 1.000 u. | 2.000 u. | 1.000 u. |
| Calculated Tax | 100 u. | 50 u. | 195 u. | 50 u. | 200 u. | 50 u. |
| Paid Tax | 100 u. | 50 u. | 195 u. | 50 u. | 150 u. | 50 u. |
| Total Paid Tax | 150 | br | 245 | br | 200 | br |
Figure 1.Illustration of the Exemption, Deduction, and Set-Off Methods.…
In its double taxation agreements, Turkey has adopted both the exemption and set-off…
To address the issue of double taxation, Turkey generally enters into double taxation…
