The Resource New taxes on digital services, accommodation services and luxury residences assessed in light of basic tax principles

New taxes on digital services, accommodation services and luxury residences assessed in light of basic tax principles

Label
New taxes on digital services, accommodation services and luxury residences assessed in light of basic tax principles
Title
New taxes on digital services, accommodation services and luxury residences assessed in light of basic tax principles
Creator
Subject
Language
eng
Summary
In this note, the author discusses Turkey's introduction of taxes on digital services, accommodation services and luxury residences, ultimately concluding that the taxes contradict certain fundamental principles of taxation, including the legality and proportionality principles, and may exceed Turkey's jurisdiction to tax under its tax treaties
Citation source
In: European taxation. - Amsterdam. - Vol. 60 (2020), no. 4 ; p. 162-169
http://library.link/vocab/creatorName
Yaltı, B
Geographic coverage
  • Asia
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • DST
  • tourism
  • luxury tax
  • legality principle
  • proportionality
Label
New taxes on digital services, accommodation services and luxury residences assessed in light of basic tax principles
Instantiates
Publication
Label
New taxes on digital services, accommodation services and luxury residences assessed in light of basic tax principles
Publication

Library Locations

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      52.3736660 4.9336932
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