Affrightment is contract that related with goods transported via seas. Turkısh Commercıal Code has placed contracts of affreightment in its fourth book of section four. The aim of affreightment is to make sure that goods transported on sea can safely arrive at or delivared to the sea port or indicated location. Therefore contracts of affreightment have different aspects since they are onerous contracts. In this work, affreightment will be evaluated based on the principles of the Tax Law. Since there is no regulation in Turkish Tax Codes regarding
Alan : Hukuk
Dergi Türü : Ulusal
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