Master'sOpen Access

Residence of legal persons

2021
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Advisor: Dr. Öğr. Üyesi Elif Yılmaz Furtuna

Abstract (EN)

The development of economic relations between states has caused increasing in double taxa-tions. To prevent double taxation it is important to determine which state has the taxation right of a person. There are some elements to allocate taxation right whom one of them is residence. Residence enables states to tax income around the world. In this study, OECD Model Convention on Income and on Capital is taken as the main source and is examined in the international aspect. First, we will discuss conceptual explanation of residence, after OECD Model Convention Article 4 which is titled 'Resident' will be elaborated within the scope of legal persons. After that companies' activities which have been established as con-duit companies that caused tax avoidance is assessed in the relevance of residence. OECD aims to prevent tax avoidance of companies by including a special provision in Model Con-vention which is Article 29. The provision comprises limitation of benefits rule and principal purpose test which allows contracting states to deny the application of tax treaties to compa-nies who act like conduit companies.

Author

Dr. Özge Paşaoğlu

How to Cite

Özge Paşaoğlu (Master Thesis). Residence of legal persons, 2021, Ankara Hacı Bayram Veli University.

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