The International Tax Law and it's solution ways

Commercial arbitration in Turkey is not widely used for domestic tax disputes compared to litigates. Arbitration is not seen as a cost-effective method to resolve domestic tax disputes which do not involve significant amounts. However, arbitration is widely used to resolve international tax inconsistencies. The main legal areas which commonly use arbitration are: Construction, Maritime and Commercial. The United Nations Convention on the Recognition and Enforcement of Foreign Arbitral Awards 1958 (New York Convention), it is possible to apply to the Turkish courts by yhe way to enforce an arbitral award granted in the territory of a foreign signatory country. The recognition and enforcement of arbitral awards in Turkey is allowed if the relevant conditions are ensure. Key Words: Arbitration, OECD, UNCITRAL, ICA