The Resource Recent Turkish decision finds that a website can constitute a permanent establishment

Recent Turkish decision finds that a website can constitute a permanent establishment

Label
Recent Turkish decision finds that a website can constitute a permanent establishment
Title
Recent Turkish decision finds that a website can constitute a permanent establishment
Creator
Subject
Language
eng
Summary
This note discusses a recent case of the Turkish Supreme Administrative Court wherein it was held that a website can be considered a permanent establishment. The author takes the position that the decision is contrary to the OECD approach, as well as the prevailing opinion in the tax literature
Citation source
In: European taxation. - Amsterdam. - Vol. 59 (2019), no. 2/3 ; p. 135-137
http://library.link/vocab/creatorName
Özgenç, A.S
Geographic coverage
Europe
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • case law
  • domestic tax law
  • income tax law
  • procedural tax law
  • PE
  • internet server
  • e-commerce
  • digital PE
Label
Recent Turkish decision finds that a website can constitute a permanent establishment
Instantiates
Publication
Label
Recent Turkish decision finds that a website can constitute a permanent establishment
Publication

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