In this study, we analyzed the constitutional validity of the provision of temporary article 67 of the 5527 Act which require a reduction of the withholding rate to %0 applied over the some interest income of non-resident real persons and corporation. The subject is also analyzed in terms of double taxation treaties and the possible economic effects of the law
Alan : Eğitim Bilimleri; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Uluslararası
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