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In recent days, as a result of rapid economic and political developments in the world, many countries have restructured their own tax systems. In parallel with these activities, our country also has started to restructure tax laws. Thus, Corporation Tax Law in our tax system has been changed. Unlike the old law, new tax law constructed new regulations about taxation of controlling foreign corporation incomes, distribution of covered gains with transfer pricing and tax heavens in our tax system.. In this study, executed new foundations is tried to explain substantially
ın recent days as a result of rapid economic and threat in the world many countries have restructured their own tax systems in parallel with these country activities also have started to restructure tax laws in corporate tax law in ur tax system has changed unlike the old law new tax law enforcement new regulations abut taxation of controlled foreign enterprise revenues distribution of covered earnings with transfer pricing and tax heavens in ur tax system ın this study addedcuted new fundations is tried to explainlyly
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