Translation of the Act on the Taxation of International Transactions (International Transactions Tax Act (ITA))
Article Abstract:
The taxation of the income of a taxpayer generated upon cross-border relation with a related person which is different from a third unrelated party is discussed. General Tax Code, International Transactions Tax Act and other tax laws in Germany are presented and applied.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2008
Tax Law, Germany, Income tax
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2008
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Transfer pricing rules in the new Turkish Corporate Income Tax Act
Article Abstract:
The transfer pricing rules stipulated in the new Corporate Income Tax Act passed by the Turkish parliament in June 2006 are reviewed. The Act represents the continuing harmonization of Turkish and EU legislation.
Publisher: Aspen Publishers, Inc.
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
Turkey, Corporate Income Taxes, International aspects, Transfer pricing, Report
Publication Name: Intertax
Subject: Law
ISSN: 0165-2826
Year: 2007
User Contributions:
Comment about this article or add new information about this topic:
Subjects list: Interpretation and construction, Laws, regulations and rules, Government regulation, Tax policy
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