Turkish Judicial Approach to the Taxation of the Digital Economy

Özgenç A. S.

EUROPEAN TAXATION, vol.64, no.2-3, pp.109-113, 2024 (Non Peer-Reviewed Journal)

  • Publication Type: Article / Article
  • Volume: 64 Issue: 2-3
  • Publication Date: 2024
  • Journal Name: EUROPEAN TAXATION
  • Journal Indexes: EBSCO Legal Collection, EBSCO Legal Source, ABI/INFORM, Business Source Elite, Business Source Premier, Public Affairs Index, DIALNET
  • Page Numbers: pp.109-113
  • Marmara University Affiliated: Yes

Abstract

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.