@inbook{6e1080b4678b4a5b929b96a06934d158,
title = "Anti-avoidance measures of general nature and scope GAAR and other rules - Turkey Report",
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. ",
author = "Cihat {\"O}ner",
year = "2018",
language = "English",
isbn = "9789012402040",
publisher = "International Fiscal Association - IFA",
pages = "769--787",
booktitle = "IFA Cahiers",
}