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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.
2009 Vancouver IFA Congress Subject 1…
Is There A Permanent Establishment?
* Avukat, LLM., Nazalı Avukatlık Ortaklığı…
1. The Definition of Permanent Establishment under Turkish Tax Law
Under Turkish domestic law, there is no direct definition of permanent establishment.…
Two concepts, the place of business and the permanent representative, which are of…
In the application of double tax treaties, Turkish Tax Procedure Law, Turkish Income…
1.1. The Turkish Tax Procedure Law
The Turkish Tax Procedure Law (TTPL) is the main legislation on the taxation procedures…
The TTPL has some common understandings with its equivalent code in Germany since…
The TTPL deals with the basic procedures applicable to all taxes in Turkey since…
The definition of “place of business” is given in Article 156 of the TTPL as “in commercial, industrial, agricultural or professional activity; place of businesses are the premises assigned to the practice of a commercial, industrial, agricultural or professional activity or used for these activities such as shops, offices, consulting-rooms workshops, branches, stores, hotels, coffee houses, entertainment places, playing places, fields, vine orchards, farms, breeding stations, fishing places, mines, quarries or building yards”. …
Although, Article 156 of the TTPL does not identify the place of business as a “fixed…
Under Article 156(3) of the TTPL, the permanent establishment is defined as places that are allocated to the business facilities of a person or
a) Allocation of the place for the purpose of business: The intention of person or the facts should be analyzed to decide whether there is an allocation. Article 154(4)…
b) Using for the purpose of business: This condition requires tax authority…
Two conditions do not require the enterprise to have a right to use the place. That…
The broad definition under the TTPL gives broad taxation power to Turkey in the absence…
Under Article 12 of The Fiscal Code of Germany,(6) permanent establishment means any fixed place of business or facility serving the business of an enterprise.…
The permanent establishment in Article 156 of the TTPL includes consulting rooms,…
The list of permanent establishment is a non-exhaustive list. Following the examples…
A physical location (fixed place of business)(8) in Turkey. The allocation of a place or its usage for the business activity.…
The place in the sense of having a degree of permanence.(9)…
This definition is comprehensive and detailed since it provides both a long list…
Under Article 154 of the TTPL, the start of business in permanent establishment indicates…
Human intervention is not a requirement for the permanent establishment owing to…
The relation of the main constructor and sub constructor may give rise to the permanent…
1.2. The Turkish Income Tax Law
The business income is mainly regulated in Article 37 of the TITL, which states proceeds…
The business activity requires an organization based on the combination of labour…
Under Turkish tax and commercial laws, it is generally accepted that the business…
Further, according to Article 7(14) of the TITL,…
However, the TITL includes an exception(15) to…
The background of this exception is that merely buying activities cannot generate…
Article 8(17) of the TITL defines the permanent…
Under the scope of the definition provided in Article 8 of the TITL, permanent representative…
There should be a service or representation,…
Actions should be taken in the name of the person abroad,…
Transactions should be performed within a certain or indefinite period of time.…
The definition of the permanent representative is similar to the definition of dependent…
According to the article, the following people are considered to be prima facia the…
Commercial representatives, mercantile proxies and officers, as well as those in…
Those whose expenses (with the exclusion of advertising expenses belonging to the…
Those who maintain goods for sale in their stores or warehouses on a continued…
a) Business representatives, mercantile officers as well as an agent in line with the TCC.
An agent is defined in Article 102 of the TCC as a person who permanently negotiates…
Business representative is the person who has a representative power to manage the…
Under Article 551 of the TCL, mercantile officer has limited powers in conducting…
b) Persons whose expenses are paid regularly by the principal, in whole or in part basis (advertising expenses are excluded).
Even if there is no contractual relationship such as an employee, commissionaire…
c) Persons who retain goods for sale in their stores or warehouses regularly on consignment for the account of the principal.
The status of the person makes no difference on the tax treatment of the person since…
Representing more than one person at the same time does not change the treatment…
Within scope of the permanent representative concept, in the event that non-resident…
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