Elimination of International Double Taxation under Turkish Law
Introduction

States exercise their power of taxation as a reflection of their sovereignty. However, intensification of international relations, the economic interactions of countries with each other, multinational companies operating on a global scale and the free movement of products have raised the problem of taxation in international economic activities.

Each state has a separate tax regime; therefore, the same taxpayer may be taxed in more than one jurisdiction for the same source of income. This is defined as international double taxation. Double taxation may create adverse effects on the trade of goods and services and international mobility of capital, technology and labor. Furthermore, it contradicts justice in taxation and the ability to pay principles.

In Turkish law, there are a number of regulations on prevention of double taxation to bring external sources to the country and to help the production capacity of the country.

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