Anlaşma Hukukunda Varsayılan Gelirin Vergilendirilmesi: Karşılaştırmalı Bir Analiz ve Vaka Çalışması

Abstract

This article deals with the treatment of transfers of use without consideration in treaty law (double taxation convention/DTC), using the example of interest and royalties. Compared to an interest-bearing loan or licensing for consideration, the free transfer of use under the current DTC rules can lead to a distortion of the allocation of taxation rights between the Contracting States and potential tax losses in the source state. This article analyses this issue for the first time, including examples. To illustrate the analysis, a case study is included. The purpose of the study is to identify shortcomings of the current DTC rules concerning the taxation of deemed income from the free transfer of use in the state of residence of the borrower or licensee (referred to as the source state in this article) against the granting person. Another objective of the study is to derive solutions for the further development of DTC law to ensure adequate taxation of the free transfer of use in the source state. This study aims to improve the current DTC law.