Doğrudan Yabancı Yatırımların Vergilendirilmesi: Türkiye Örneği

Abstract

The subject of this study is Turkish practices in the taxation of foreign direct investment. The fact that these investments are largely made by multinational companies necessitates a broader consideration of the issue. This is because multinationals are able to circumvent the tax practices of states and, due to their economic size, have the potential to affect tax sovereignty. For Turkey, the legal boundary for foreign direct investment was drawn by Act No. 4875, and this act also forms the basis for tax practice. Against this background, this study analyses the position of investment income, which is legally FDI, within the Turkish tax system.