Volume 39 (2011) / Issue 8/9

Hakan Üzeltürk, 'The Impact of the UN and OECD Model Tax Conventions on Turkish Tax Treaties' (2011) 39 Intertax, Issue 8/9, pp. 436–448


Turkey is an appealing country for global investors. The economical importance of Turkey with the defragment of the geopolitical importance will gain deeper dimension and meaning. Since the outbreak of the global financial system crisis, the issue of tax cooperation between related parties has a priority on the international agenda. The Turkish tax regime is an important part of the economy since Turkey attaches a high priority to the encouragement of foreign investment and provides a variety of incentives. Turkey is a signatory to a tax treaty with many countries all over the world. Turkey's tax treaties generally follow the provisions of the Organization for Economic Co-operation and Development (OECD) Model Convention. This study intends to give vision all foreign investors about Turkish Double Taxation Treaties.

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ISSN: 0165-2826
ID: TAXI2011048