BÖLÜM


DOI :10.26650/PB/SS10.2019.001.009   IUP :10.26650/PB/SS10.2019.001.009    Tam Metin (PDF)

Comparison of Old and New Prevention of Double Taxation Agreement Between Turkey and Germany

Ali Erol

Double taxation agreements, the most important instrument of international tax law, two or more countries use eliminating double taxation in the narrow sense, can be concluded in any matter related such as preventing tax evasion, encouraging foreign capital, and providing information exchange in the broad sense. Countries make concessions on their power of taxation through double taxation agreements and they prevent more than one taxation of person and institutions. The first international tax agreements was made in 1843 in order to collect tax easily between France and Belgium. Preventing the double taxation agreements started after World War II and more than two thousand double taxation agreements have signed until today. Turkey also approximately made double taxation agreements. Germany terminated unilateraly the double taxation agreement which is signed on 16.04.1985 and applied from on 01.01.1990 between the Republic of Turkey and the Federal Republic of Germany. The main reason for Germany’s to abolish the old agreement, emigrated Turkish citizen are not be taxed who work and retired in Germany. According to the old agreement between two countries, taxation authority of pensioners belong to the resident country. However, according to the Turkish legislation, all pensions paid by social security institutions in foreign countries are exempt from income tax. The agreement, which terminated for a variety of reasons, mainly for this reason, was signed on 19.09.2011 and started to enter into force as of 01.01.2011. In this study, the old and new agreements on prevention of double taxation betweenTurkeyand Germany are comparatively examined.


JEL Sınıflandırması : H20 , H24 , H71

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PAYLAŞ




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