Özgenç, A. Selçuk
Limitation of benefits clause and Turkey's approach from policy to legal order / A. Selçuk Özgenç .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This article examines the Limitation of Benefits (LOB) Clause in the context of Turkish tax treaties and discusses it's content from a comparativeperspective based on current application. In that application, it seems that LOB Clauses bear the General Anti Avoidance Rule (GAAR) feature which it is not inline with OECD approach and undoubtingly it is open the criticism from the legal perspective.
LIMITACIÓN DE BENEFICIOS
TRATADOS INTERNACIONALES
CONVENIOS
TURQUIA
Intertaxv. 45, n. 5, May 2017, p. 417-426
Limitation of benefits clause and Turkey's approach from policy to legal order / A. Selçuk Özgenç .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This article examines the Limitation of Benefits (LOB) Clause in the context of Turkish tax treaties and discusses it's content from a comparativeperspective based on current application. In that application, it seems that LOB Clauses bear the General Anti Avoidance Rule (GAAR) feature which it is not inline with OECD approach and undoubtingly it is open the criticism from the legal perspective.
LIMITACIÓN DE BENEFICIOS
TRATADOS INTERNACIONALES
CONVENIOS
TURQUIA
Intertaxv. 45, n. 5, May 2017, p. 417-426