Taxation of foreign source incomes and evaluating respect to double taxation

03. Summary Taxes are irretrievable and continuous source of public finance. Use of it for public expenses constitutes financial aim of taxes while to make economy more stable and to achive economic development constitute economic aim of it. On the other hand taxes has social contributions with its applications for reorganizing distribution of income. Movement of capital, technology and labour flow abroad, makes important taxation of income earned from international activities beside tax incomes steaming from domestic activities. In this work paper, putting forward regulations that are mentioned in Turkish Tax Legislation related to taxation of international activities, also international double taxation problem will be explained generally. One sided regulations put forward by Turkish Tax Legislation to prevent double taxation and two sided measures are subjects of this work paper. Taxation of income earned abroad from the angle of national tax legislation and evaluation of Turkey's position in bilateral tax agreements about prevention of double taxation and criticisms on these subjects take place at this work paper's comment and result chapter.