Özet:

In this study, item 370 added to Law No. 6728 and Law No. 213 of Tax Procedure Code will be tried to be considered within the scope of explanations Tax Procedure Code's General Notifications No. 482 for the artificial transaction. The limits of this study consist of answers to questions about what sort of arrangements item 370 has in terms of taxpayer and administration.

Anahtar Kelimeler: