000			01435nab a2200217 c 4500
999			_c146046 _d146046
003			ES-MaIEF
005			20220715141734.0
007			ta
008			220715t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_954313 _aÖner, Cihat
245		0	_a Analysis of Turkey’s controlled foreign company regime _c Cihat Öner
500			_aResumen.
520			_aThis study analyses Turkey’s current position against the policies it has carried out, especially regarding the controlled foreign companies (CFC) taxation regime by OECD. As a member of the OECD and G20 during both the preparation and processing of the OECD’s Base Erosion and Profit Shifting (BEPS) Project, Turkey has undertaken various roles. Nevertheless, it is observed that existing CFC rules and current developments regarding Turkey’s CFC regime fall below the minimum standards recommended in the BEPS Action 3 Final Report, and there is a certain ‘resistance’ that continues to regulate some matters. This study seeks to critically analyse and display Turkey’s position for coping with the BEPS Action Plan concerning CFC regulations.
650		4	_aSOCIEDADES EXTRANJERAS CONTROLADAS _958702
650		4	_aIMPUESTOS _947460
650		4	_aELUSION FISCAL _943410
650		4	_aTURQUIA _948637
773	0		_9167447 _oOP 2141/2022/5 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 5, May 2022, p. 466-475
942			_cART