Turkish Judicial Approach to the Taxation of the Digital Economy

Özgenç A. S.

EUROPEAN TAXATION, cilt.64, sa.2-3, ss.109-113, 2024 (Hakemsiz Dergi)

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 64 Sayı: 2-3
  • Basım Tarihi: 2024
  • Dergi Adı: EUROPEAN TAXATION
  • Derginin Tarandığı İndeksler: ABI/INFORM, Business Source Elite, Business Source Premier, EBSCO Legal Collection, EBSCO Legal Source, Public Affairs Index, DIALNET
  • Sayfa Sayıları: ss.109-113
  • Marmara Üniversitesi Adresli: Evet

Özet

This article discusses and criticizes the Turkish approach to the taxation of the digital economy in the context of various court decisions. The author concludes that the jurisprudential approach of considering websites as permanent establishments is contrary to the rules of international tax law. The debate, however, is ongoing, as a number of disputes are still outstanding.