publication . Article . 2015

Direct Tax Applications in Relationship Between European Union and Turkey

YAZARKAN, Hakan; MEZARARKALI, Pınar;
Open Access
  • Published: 01 Dec 2015
  • Publisher: Ordu University
Abstract
European Union (EU) is an economic union that exstipulates common tax policy within the union without interfering the taxes which collected by the members. On the other hand union doesn’t put tax systems of member states to harmonization but has a positive look on efforts convergence. The reason of this is the difference between international tax ratio causes limiting even hindering the capital activities. Turkey which made an application at 31st of July 1959 still can’t become member of EU. Nevertheless, Turkey does its best for adoption process to tax criteria, which is in 16th chapter, one of the 35 negotiation titles. Within improvement reports has been issu...
Subjects
free text keywords: European Union, Corporation Tax, Common Tax, Company Law, Turkish Tax System., Avrupa Birliği, Kurumlar Vergisi, Gelir Vergisi, Şirketler Hukuku, Türk Vergi Sistemi
Powered by OpenAIRE Research Graph
Any information missing or wrong?Report an Issue