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Taxation status of aids given by European Union via instrument for pre-accession assistance (IPA)

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2019
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Abstract (EN)

IPA is the main instrument for adjusting candidate country's standart to comply with EU standarts. Transactioans of funds that provided within IPA programme could be subject of a tax in Turkish Taxation Legislation. In this paper, transactions of funds are mentioned/examined whether they are eligible to tax under Turkish Taxation Legislation or not. Purpose of this study is to probe EU Assistance programmes for canditate and potential candidate countries and then find out taxation status of funds that provided via these programmes in Turkish Taxation Legislation. From this point of view it is considered that IPA aids are beneficial to the Turkish Economy although there is taxable loss because of aids.

Author

Fatih Atalay

How to Cite

Fatih Atalay (Master Thesis). Taxation status of aids given by European Union via instrument for pre-accession assistance (IPA), 2019, Bursa Uludağ Üni̇versi̇ty.

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