Görüntüleme
21
İndirme
10
In this study, we tried to evaluate bribery of foreign public officials in international business transactions from the view point of Turkish Tax Laws. For this purpose, first of all, we examine the possibility of allowing the tax deductibility of bribery in Turkish Tax Laws. Afterwards, OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions compared with Turkish Tax Laws. According to the findings of the study, there is no explicit measure allowing the tax deductibility of bribes to the foreign public officials in international business transactions in Turkish tax law. But, we pointed out that Turkish Income Tax Law article 40/1 in parentheses allows the tax deductibility of bribes to foreign public officials in international business transactions implicitly
ın this study we tried to evaluate bribery of foreign public officials in international business transactions from the view point of turkish tax laws for this purpose first of all we examine the possibility of allowing the tax deductibility of bribery in turkish tax regulations in foreign public officials in international business transactions compared with turkish tax laws according to the experiments of the study there is no obvious measure allows the tax deductibility of b public to the public residences officials in foreign trade point in foreign trade in foreign trade in foreign trade in foreign trade in foreign trade in foreign trade in foreign public country
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Dergi Türü : Ulusal
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