Title of article :
INVITATION TO EXPLANATION OF THE TAX PROCEDURE CODE: IS ITEM 370 A NEW OPPORTUNITY FOR THE TAXPAYER?
Author/Authors :
özmen, üyesi ibrahim selçuk üniversitesi - akşehir iktisadi ve idari bilimler fakültesi maliye - bölümü öğretim üyesi, Turkey
Abstract :
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
Keywords :
Invitation on Explanation , Artificial Transaction , VAT General Application Notification , Tax Procedure Code s General Notifications no 482.
Journal title :
Selcuk University, Journal Of The Faculty Of Law
Journal title :
Selcuk University, Journal Of The Faculty Of Law
