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.
|Title of host publication||IFA Cahiers|
|Subtitle of host publication||Anti-avoidance Measures of General Nature and Scope - GAAR and Other Rules|
|Place of Publication||Rotterdam|
|Publisher||International Fiscal Association - IFA|
|Publication status||Published - 2018|
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.