Özet:

Government uses its taxation power in the national level depending on its domination power However if one person is under more than one country there appears conflict in taxation power In this case one person is taxed according to the each country thereby double taxation condition exists In order to prevent double taxation national taxation power are limited by making agreements and choosing one of the taxation principles In the national level taxation power of tax leviers are constrained by moving universal notifications to constitutional area Key Words: Taxation Power International Taxation Agreement National and International Taxation Power

Anahtar Kelimeler: