ULUSLARARASI VERGİ UYUŞMAZLIKLARININ GİDERİLMESİ: AVRUPA BİRLİĞİ TAHKİM ANLAŞMASI

Akit devletlerin çifte vergilendirmeyi önleme anlaşmalarının hükümlerini farklı yorumlamaları uluslararası vergi uyuşmazlıklarına neden olabilmektedir. Uluslararası vergi uyuşmazlıkları genellikle, vergi anlaşmalarında düzenlenen karşılıklı anlaşma usulü ile çözümlenmektedir. Vergi uyuşmazlıklarının sayısının zaman içinde artması ve uyuşmazlık konularının giderek karmaşıklaşması karşılıklı anlaşma usulünün sorunun çözümünde yetersiz kalmasına neden olmuştur. Tahkim, bu nedenle bazı uluslararası örgütler ve iş çevreleri tarafından uluslararası vergi uyuşmazlıklarının giderilmesinde alternatif yöntem olarak önerilmektedir. Bu çalışmada Avrupa Birliği Tahkim Anlaşması ve karşılıklı anlaşma usulü inceme konusu yapılmış, bu yöntemlerin uyuşmazlıkları nasıl giderdikleri incelenmiştir. Çalışmanın son kısımda da bu yöntemlerin Türkiye açısından değerlendirilmesine yer verilmiştir

Anahtar Kelimeler:

Uluslararası vergi uyuşmazlıkları, tahkim, Avrupa

Settlement of International Tax Disputes: European Union Arbitration Convention

International tax disputes arise when contracting states interpret double tax treaties differently. These tax issues have been increasing over time. International tax disputes have generally been resolved by the mutual agreement procedure (MAP). However these issues have become more complex and now involve two or more countries. Because of this complexity, the MAP has been insufficient to resolve all international tax disputes. Arbitration has been suggested by a number of international organizations and business communities to be an alternative method of dispute resolution. In this paper, we study both the EU Arbitration Convention and the MAP to understand how these methods can resolve tax disputes. Lastly we evaluate the issue from the Turkish perspective

Keywords:

International tax disputes, arbitration, European Union,

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