Abstract
This study analyses Turkey’s current position against the policies it has carried out, especially regarding the controlled foreign companies (CFC) taxation regime by the Organization for Economic Cooperation and Development (OECD).
| Original language | English |
|---|---|
| Pages (from-to) | 466-475 |
| Journal | Intertax |
| Volume | 50 |
| Issue number | 5 |
| Publication status | Published - May 2022 |
Keywords
- International Taxation
- Controlled Foreign Company
- OECD BEPS Project
- Turkey