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Özge Özmen Korkut
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Sayfa 147CHAPTER 4
CONCLUSION
In our study, we mentioned that the OECD and UN Model Conventions, which serve as…
The mutual agreement procedure (MAP), which forms the focus of our study, is an alternative…
The MAP has been part of the Model Conventions for many years and has been progressively…
In Turkey’s bilateral tax treaties, the provisions of Article 25(1) that designate…
The 2017 commentary on the OECD Model advises states to simplify formal procedures…
Under Turkish law, any ongoing lawsuits filed before a MAP application will be paused…
The inclusion of such provisions, which are favorable to taxpayers and align with…
A notable point regarding Turkish legislation is that, although the Tax Procedure…
While it may be considered that Turkey was late in adopting these legal amendments,…
Arbitration is not an alternative to the MAP but a continuation of the procedure.…
Both the Model Conventions and domestic laws emphasize that the MAP should be presented…
3.6.3.Arbitration in Terms of Turkish Legislation
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