INVITATION TO EXPLANATION OF THE TAX PROCEDURE CODE: IS ITEM 370 A NEW OPPORTUNITY FOR THE TAXPAYER?
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نویسنده
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özmen üyesi ibrahim
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منبع
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selcuk university, journal of the faculty of law - 2018 - دوره : 26 - شماره : 1 - صفحه:63 -85
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چکیده
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In this study, item 370 added to law no. 6728 and law no. 213 of tax procedure code will be tried to be considered within the scope of explanations tax procedure code's general notifications no. 482 for the artificial transaction. the limits of this study consist of answers to questions about what sort of arrangements item 370 has in terms of taxpayer and administration
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کلیدواژه
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Invitation on Explanation ,Artificial Transaction ,VAT General Application Notification ,Tax Procedure Code's General Notifications no 482.
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آدرس
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selçuk üniversitesi, akşehir iktisadi ve idari bilimler fakültesi maliye, bölümü öğretim üyesi, Turkey
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پست الکترونیکی
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ibrahimozmen@selcuk.edu.tr
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