Taxation of intangible rights
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Abstract (EN)
In this thesis, all aspects of the taxation of intangible rights subject has been discussed. After drawing a frame of the intengible rights? scope, form of the taxation of each intangible right has been explained for different legal cases like sale, transfer and assignment or hire. Additionally, thesis is not limited to the national dimension because of international importance of the subject. Form of taxation of foreign-based taxpayers is also analyzed. Problems encountered in practical area about analyzed subject have been evaluated and for the solutions have been made.
Author
Begüm Dilemre
How to Cite
Begüm Dilemre (Master Thesis). Taxation of intangible rights, 2012, Çankaya University.
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