Turkey: Payment for the right to use of a software program is royalty

Cihat Öner

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientific

Original languageEnglish
Title of host publicationTax Treaty Case Law around the Globe 2018
Place of PublicationAmsterdam
PublisherIBFD/Linde
Chapter26
Pages309-322
Number of pages13
ISBN (Electronic)9789087225353
ISBN (Print)9789087225346
Publication statusPublished - Jul 2019

Fingerprint

case law
taxes
treaty
Turkey
software

Keywords

  • TAXATION
  • International taxation
  • case study research

Cite this

Öner, C. (2019). Turkey: Payment for the right to use of a software program is royalty. In Tax Treaty Case Law around the Globe 2018 (pp. 309-322). Amsterdam : IBFD/Linde.
Öner, Cihat. / Turkey: Payment for the right to use of a software program is royalty. Tax Treaty Case Law around the Globe 2018. Amsterdam : IBFD/Linde, 2019. pp. 309-322
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Öner, C 2019, Turkey: Payment for the right to use of a software program is royalty. in Tax Treaty Case Law around the Globe 2018. IBFD/Linde, Amsterdam , pp. 309-322.

Turkey: Payment for the right to use of a software program is royalty. / Öner, Cihat.

Tax Treaty Case Law around the Globe 2018. Amsterdam : IBFD/Linde, 2019. p. 309-322.

Research output: Chapter in Book/Report/Conference proceedingConference contributionScientific

TY - GEN

T1 - Turkey: Payment for the right to use of a software program is royalty

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PY - 2019/7

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KW - TAXATION

KW - International taxation

KW - case study research

M3 - Conference contribution

SN - 9789087225346

SP - 309

EP - 322

BT - Tax Treaty Case Law around the Globe 2018

PB - IBFD/Linde

CY - Amsterdam

ER -

Öner C. Turkey: Payment for the right to use of a software program is royalty. In Tax Treaty Case Law around the Globe 2018. Amsterdam : IBFD/Linde. 2019. p. 309-322