Paper Title :Turkish Corporate Tax Law Based On The Free Movement Rights Under The Decisions Of Court Of Justice Of The European Union (CJEU)
Author :Onur Eroglu
Article Citation :Onur Eroglu ,
(2015 ) " Turkish Corporate Tax Law Based On The Free Movement Rights Under The Decisions Of Court Of Justice Of The European Union (CJEU) " ,
International Journal of Management and Applied Science (IJMAS) ,
pp. 1-6,
Volume-1,Issue-9, Special Issue-2, Oct
Abstract : Corporate tax law has been closely related to the four freedoms. European Union (EU) Member States have
declined to resign sovereignty in the field of direct taxation, harmonisation progress in corporate taxation in the EU has been
slow. Case law of the Court of Justice of the European Union (CJEU) declaring national tax measures incompatible with
primary EU law is that of negative integration. This paper discusses the corporation tax field and its’ many important
decisions within the principle of freedom of movement and what affects these decisions have on Member States’ corporate tax
law. This paper demonstrates Turkey’s significant efforts to fulfil requested accession criteria concerning economic and tax
legislation with the EU in light of CJEU’s case law.
Index Terms — Turkish Corporate Tax, Cross-border Transaction, Discrimination in EU Taxation; Restriction.
Type : Research paper
Published : Volume-1,Issue-9, Special Issue-2, Oct
DOIONLINE NO - IJMAS-IRAJ-DOIONLINE-3170
View Here
Copyright: © Institute of Research and Journals
|
|
| |
|
PDF |
| |
Viewed - 34 |
| |
Published on 2015-10-30 |
|