| Title |
Methods of international double taxation relief / |
| Translation of Title |
Atleidimo nuo tarptautinio dvigubo apmokestinimo metodai. |
| Authors |
Karababa, Utku |
| Full Text |
|
| Pages |
75 |
| Keywords [eng] |
relief method, situs, taxation technique, unilateral measures, exemption, Model convention palengvinimo metodas, situs, mokesčių technika, vienašališki veiksmai, išimtis, modelio konvencija |
| Abstract [eng] |
This master's thesis explores the aspect of international double taxation, with a specific focus on its juridical trait. The study thoroughly examines and compares various relief methods, ranging from credit and exemption approaches to bilateral tax treaties, analyzing their implementations on both national and international scales. The study extends to global implications, shedding light on conflicts between taxation principles. An exploration of the practical implications of these measures in Turkey produces valuable insights into both unilateral and bilateral strategies. The concluding section assesses international double taxation treaties, with a particular emphasis on influential model conventions such as those presented by OECD and UN models, with an original method of Turkey. Ultimately, this thesis enriches the scholarly dialogue on international double taxation, providing valuable perspectives for policymakers, tax professionals, and scholars dealing with the ins and outs of this complex phenomenon. Based on results of examples and findings, conclusions are provided at the end of this thesis. |
| Dissertation Institution |
Vilniaus universitetas. |
| Type |
Master thesis |
| Language |
English |
| Publication date |
2024 |
