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Doç. Dr. Tahir ERDEM*…
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Yayıncı:
On İki Levha Yayıncılık
Yayın tarihi:
Nisan 2017
ISBN:
9786051525211
Baskı:
1
On İki Levha Yayıncılık
Yayın tarihi:
Nisan 2017
ISBN:
9786051525211
Baskı:
1
Yazarlar:
Billur Yaltı
Editör:
Prof. Dr. Billur Yaltı
Aşağıda bir kısmını gördüğünüz bu dokümana sadece Profesyonel + pakete abone olan üyelerimiz erişebilir.
2011 Paris IFA Congress Subject 1…
Cross-Border Business Restructuring
* Ph.D., Senior Tax Inspector, Ministry of Finance.…
1. Domestic Provisions with an International Scope which Apply in Business Restructuring Cases
1.1. General Overview
Business restructuring as a corporate management term includes the act of reorganizing…
Major reasons for a restructuring may be to make the organization more profitable,…
As opposed to initial structuring, business restructuring implies an evolution, a…
Traditional forms of business restructuring which are mergers, demergers, share transfers…
Specific guidance within the domestic tax environment regarding business restructuring…
The scope of business restructuring in line with cross-border business restructuring…
Turkey does not have special rules governing business restructuring except for rules…
In Turkey, there is no specific provision of the law which specifically deals with…
(a) general income tax and corporate income tax rules related to income generated…
(b) general income tax and corporate income tax rules on adjustments of transfer…
(c) rules on the application of the doctrine “substance over form”; …
(d) the tax treaties on avoidance of double taxation – rules on corresponding adjustment…
From the perspective of income tax and corporate income tax, cross-border redeployment…
1.2. The Arm’s Length Principle and Cross-border Business Restructurings
The arm’s length principle is fully accepted in Turkish tax law. The arm’s length…
Arm’s length principle is also a standpoint for transfer pricing regulations which…
Article 13(3) of the CITLstipulates that, “Arm’s length principle means that the price or consideration charged for the purchase or sale of goods or services between related parties should be the price or consideration which would have been occurred in the absence of such a relationship between them.” In…
As a mechanism that prevents from tax evasion and/or tax erosion, the main purpose…
General transfer pricing regulations are applicable for cross-border business restructuring…
In order to determine the arm’s length compensation payable upon a restructuring…
On the other hand, it is a fact that there are important limitations towards application…
Where uncontrolled transactions that are potentially comparable to the restructuring…
It may be that comparable uncontrolled transactions for a restructuring transaction…
- The restructuring transactions and the functions, assets and risks before and after…
- The business reasons for and the expected benefits from the restructuring, including…
- The options realistically available to the parties.…
The general rule of Turkish tax law is that transfer prices are to be adjusted in…
In Turkey, arm’s length principle is also regulated in VAT to provide a legal basis…
As a conclusion, in Turkey, the arm’s length principle will require any CBBR transactions…
1.3. General and Specific Provisions with International Focus or Effect in Business Restructuring Cases
In Turkey, foreign direct investments are regulated in Foreign Direct Investments…
Traditional forms of business restructuring including mergers, demergers, share transfers,…
On the other hand, there is no specific provision either than minor details of the…
For example, CBBR including asset or/and intangible right transfer would result in…
1.4. The Relationship between Domestic Business Restructuring Provisions and Tax Treaties
Double tax treaty (DTT) network of Turkey consists of 81 countries(8)…
By structuring an investment in Turkey through the DTT, it may be possible to achieve…
• Avoidance of double taxation on the same income separately in both countries.…
• Elimination of the need for a taxable presence in Turkey for certain short-term…
• Elimination of potential taxation on capital gains upon the disposal of shares…
• Reduction of the withholding tax rate on dividends (from the domestic rate of…
• Reduction of the withholding tax rate on royalty and IP payments (from the domestic…
• Elimination of the withholding tax requirement on payments of certain professional…
The double tax treaties between Turkey and other countries aims the avoidance of…
As a general rule an international treaty ratified by Turkey is treated as a domestic…
DTTs ratified by Turkey help to avoide double taxation in most case and furnish effective…
Taxation of transactions related to intangible assets is regulated in line with OECD…
1.5. Business Restructurings and Domestic Anti-abuse Rules
In general, taxpayers and MNEs have right to choose the best choice to organise their…
Any type or form of business restructuring is generally respected by the Turkish…
The definition of “abuse” is fairly broad and not specifically defined in law. According…
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