Gelir Vergisi Yönünden Uluslararası Vergi Anlaşması Sorunsalına Genel Bir Bakış
A General Look at International Taxation Agreement from the Point of Income Taxation

Summary/Abstract: There are some problems about practicing the income law within the context of international agreements. These problems should be inquired in terms of taxation. The issue of taxation of rights is very important especially in terms of income taxation practices. In taxation of the incorporeal rights, there is a difference between the case in which these rights are held by person, these rights are held by commercial enterprise, taxation of legal heirs and the corresponding items of income. This difference should be dealt with separately in terms of the evaluation of the selling and renting of these rights. This article will reveal the characterisitcs of the income by assessing the copyrights of authors and inventors and patent income, which are classified as incorporeal rights, and legal heirs of these. Exception implementations will also be evaluated from the respect of taxation at source and scope of international agreements.

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