Yazarlar:
Özge Özmen Korkut
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Sayfa XIXLIST OF ABBREVIATIONS
AATUHK:Law on the Collection Procedure of Public Receivables…
USA:United States of America…
ECHR:European Convention on Human Rights…
ECtHR:European Court of Human Rights…
CC:Constitutional Court…
BEPS:Base Erosion and Profit Shifting…
UN:United Nations…
See:Refer to…
DTTs:Double Taxation Treaties…
GATT:General Agreement on Tariffs and Trade…
ITL:Income Tax Law…
ICC:International Chamber of Commerce…
MAP:Mutual Agreement Procedure…
CTL:Corporate Tax Law…
LMRAC:Law on the Conduct and Coordination of International Relations…
MAP:Mutual Agreement Procedure…
MEMAP:Manual On Effective Mutual Agreement Procedures…
MLI:Multilateral Instrument…
ICC:International Chamber of Commerce…
OECC:Organization for European Economic Cooperation…
OECD:Organization for Economic Co-operation and Development…
GNAT:Grand National Assembly of Turkey…
TCC:Turkish Commercial Code…
UN:United Nations…
VCLT:Vienna Convention on the Law of Treaties…
TCL:Tax Procedure Law…
TURKSTAT:Turkish Statistical Institute Sayfa XX…
PREFACE
CHAPTER 1 - INTRODUCTION