This analysis reveals inconsistencies in software payments under Turkish tax treaties, highlighting risks of double taxation.
This article analyses Türkiye’s inconsistent classification of software payments under tax treaties, diverging from OECD and UN standards. It examines key rulings and recommends clearer administrative guidance and treaty-based judicial interpretation to reduce double taxation risks and align with international norms.
No takes yet. Share an insight, caveat, or question.
Emrah Ferhatoğlu (2025) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: