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  Citation Number 10
 Views 33
 Downloands 16
Forward sözleşmeler vergiden kaçınma aracı mıdır?
2016
Journal:  
Ankara Üniversitesi Hukuk Fakültesi Dergisi
Author:  
Abstract:

Forward contracts, one of the instruments that are called derivative instruments in our country, are used extensively in the market. These are often used as a tool because they are not traded in the stock exchange and are valued within the scope of contract liberalization. The instrument in question is used as a tax-veiling tool in the financial market and causes tax evasion. This article gives an idea of the features, types, and how to use the instrument with this feature

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Ankara Üniversitesi Hukuk Fakültesi Dergisi

Field :   Hukuk

Journal Type :   Ulusal

Metrics
Article : 860
Cite : 5.787
2023 Impact : 0.137
Ankara Üniversitesi Hukuk Fakültesi Dergisi