Tax treaty case law around the globe 2022: Understanding of the concept of PE under the Germany-Türkiye income tax treaty (2011)

Cihat Öner

Tax treaty case law around the globe 2022: Understanding of the concept of PE under the Germany-Türkiye income tax treaty (2011)

Fiscal Institute Tilburg (FIT)

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific

Abstract

The chapter is about the definition of “permanent establishment” (PE) and
understanding of the concept under the Germany-Türkiye Income Tax Treaty (2011). The decision was given by the Fourth Chamber of the Supreme Administrative Court of Türkiye (Danıştay) (High Court) on 18 January 2021.

Original language	English
Title of host publication	Tax Treaty Case Law Around the Globe 2022
Subtitle of host publication	Understanding of the Concept of PE under the Germany-Türkiye Income Tax Treaty (2011)
Editors	Eric Kemmeren, Peter Essers, Cihat Öner
Publisher	IBFD/Linde
Pages	69-79
ISBN (Electronic)	978-90-8722-852-1
ISBN (Print)	978-90-8722-851-4
Publication status	Published - 2023

Keywords

International Tax Law
Double Tax Conventions
International Tax Disputes

Cite this

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title = "Tax treaty case law around the globe 2022: Understanding of the concept of PE under the Germany-T{\"u}rkiye income tax treaty (2011)",

abstract = "The chapter is about the definition of “permanent establishment” (PE) andunderstanding of the concept under the Germany-T{\"u}rkiye Income Tax Treaty (2011). The decision was given by the Fourth Chamber of the Supreme Administrative Court of T{\"u}rkiye (Danı{\c s}tay) (High Court) on 18 January 2021.",

keywords = "International Tax Law, Double Tax Conventions, International Tax Disputes",

author = "Cihat {\"O}ner",

year = "2023",

language = "English",

isbn = "978-90-8722-851-4",

pages = "69--79",

editor = "Kemmeren, {Eric } and Essers, {Peter } and Cihat {\"O}ner",

booktitle = "Tax Treaty Case Law Around the Globe 2022",

publisher = "IBFD/Linde",

}

Tax treaty case law around the globe 2022: Understanding of the concept of PE under the Germany-Türkiye income tax treaty (2011). / Öner, Cihat.
Tax Treaty Case Law Around the Globe 2022: Understanding of the Concept of PE under the Germany-Türkiye Income Tax Treaty (2011). ed. / Eric Kemmeren; Peter Essers; Cihat Öner. IBFD/Linde, 2023. p. 69-79.

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › Scientific

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T1 - Tax treaty case law around the globe 2022

T2 - Understanding of the concept of PE under the Germany-Türkiye income tax treaty (2011)

AU - Öner, Cihat

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N2 - The chapter is about the definition of “permanent establishment” (PE) andunderstanding of the concept under the Germany-Türkiye Income Tax Treaty (2011). The decision was given by the Fourth Chamber of the Supreme Administrative Court of Türkiye (Danıştay) (High Court) on 18 January 2021.

AB - The chapter is about the definition of “permanent establishment” (PE) andunderstanding of the concept under the Germany-Türkiye Income Tax Treaty (2011). The decision was given by the Fourth Chamber of the Supreme Administrative Court of Türkiye (Danıştay) (High Court) on 18 January 2021.

KW - International Tax Law

KW - Double Tax Conventions

KW - International Tax Disputes

M3 - Conference contribution

SN - 978-90-8722-851-4

SP - 69

EP - 79

BT - Tax Treaty Case Law Around the Globe 2022

A2 - Kemmeren, Eric

A2 - Essers, Peter

A2 - Öner, Cihat

PB - IBFD/Linde

ER -

Tax treaty case law around the globe 2022: Understanding of the concept of PE under the Germany-Türkiye income tax treaty (2011)

Abstract

Keywords

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Cite this