Anti-avoidance measures of general nature and scope GAAR and other rules - Turkey Report

Cihat Öner

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

Abstract

Tax avoidance is a concept that is not used in the Turkish tax legislation, and thus there is no legal definition of the term in the documentation. A number of other concepts are used though in order to explain or to refer tax avoidance such as tax veiling, sham, precedence of substance over form, abuse of the rights, escaping from tax and tax circumvention. The notion of preventing tax avoidance through a general regulation (GAAR) is provided. The application of this GAAR and consequences are discussed in the report.
Original languageEnglish
Title of host publicationIFA Cahiers
Subtitle of host publicationAnti-avoidance Measures of General Nature and Scope - GAAR and Other Rules
Place of PublicationRotterdam
PublisherInternational Fiscal Association - IFA
Pages769-787
ISBN (Print)9789012402040
Publication statusPublished - 2018

Publication series

Name
Volume103a

Fingerprint Dive into the research topics of 'Anti-avoidance measures of general nature and scope GAAR and other rules - Turkey Report'. Together they form a unique fingerprint.

  • Cite this

    Öner, C. (2018). Anti-avoidance measures of general nature and scope GAAR and other rules - Turkey Report. In IFA Cahiers: Anti-avoidance Measures of General Nature and Scope - GAAR and Other Rules (pp. 769-787). International Fiscal Association - IFA.