TÜRK VERGİ ANLAŞMALARI HUKUKUNDA SERMAYE DEĞER ARTIŞ KAZANÇLARININ VERGİLENDİRİLMESİ

Menkul ve gayrimenkul kıymetlerin sınır ötesi işlemlerle elden çıkartılmasından doğan değer artış kazançlarının ülkeden ülkeye farklı biçimlerde değerlendirilmesi ve vergilendirilmesi, sermaye değer artış kazançlarının vergilendirilmesini uluslararası vergileme konusunun en tartışmalı konu başlıklarından biri haline getirmiştir. Bu nedenle, vergi anlaşmalarının sermaye değer artışını konu edinen hükümlerinin kaleme alınması ve yorumlanması oldukça sorunlu bir konu olarak değerlendirilmektedir. Buna karşılık, Türk vergi hukuku literatüründe sermaye değer artışlarının vergi anlaşmaları hukukunda sistematik analizini ortaya koyan pek az çalışma bulunmaktadır. Bu çalışmanın amacı, OECD Model Vergi Anlaşmasını da dikkate alarak Türk vergi anlaşmaları hukuku kapsamında sermaye değer artış kazançlarının vergilendirilmesinin değerlendirilmesidir.

Capital Gains in Turkish Tax Treaty Law

The taxation of capital gains from the cross-border alienation of various forms of immovable and movable property is one of the controversial topics of the international taxation since the characterization and taxation of capital gains differ significantly from country to country. Therefore, drafting and interpreting of treaty provisions regarding with capital gains are quite problematic. Despite this, very little attention has been given in Turkish tax law literature to systematic analysis of capital gains in tax treaty law. The purpose of this study is to contribute and evaluate systematic analysis of capital gains in Turkish Tax Treaty Law in the framework of OECD Model Tax Convention.

PDF

___

Baker, Philip (2008), Double Taxation Conventions: a Manual on the OECD Model Tax Convention on Income and on Capital (London: Thomson Reuters).
Broe, Luc ve Katrien Willoqué (2010), Exit Taxes on Substantial Shareholdings and Pension Claims: The Dutch Supreme Courts Interpretation of Arts. 13, 15 and 18 of the OECD Model, Baker, Philip ve Catherine Bobbett (Der.), Tax Polymath: A Life in International Taxation (Amsterdam: IBFD): 227-248.
Faybík, Jana (2007), Conflicts of Qualification and Capital Gains (Art. 13 OECD MC), Lang, Michae1, Eva Burgstaller ve Katharina Haslinger (Der.), Conflicts of Qualification in Tax Treaty Law (Vienna: Linde): 165-183.
Helminen, Marjaana (2010), The International Tax Law Concept of Dividend (Alphen aan den Rijn: Kluwer Law International).
IBFD (2015), Individual Taxation, Country Analyses IBFD, http:www.ibfd.org (12.10.2014).
Lang, Michael (2013), Introduction to the Law of Double Taxation Conventions (Vienna: Linde).
OECD (2000), Issues Related to Article 14 of the OECD Model Tax Convention (Paris: OECD).
OECD (2014), Model Tax Convention on Income and on Capital: Condensed Version 2014 (Paris:OECD).
Ribes, Aurora (2004), Taxation of Capital Gains in Spanish Tax Treaties: The Belgium-Spain Double Taxation Convention on Income and Capital, INTERTAX, 32 (10): 486-493.
Rogers-Glabush, Julie (2009), IBFD International Tax Glossary (Amsterdam: IBFD).
Shelton, Ned (2004), Interpretation and Application of Tax Treaties (West Sussex: Tottel).
Simontacchi, Stefano (2007), Taxation of Capital Gains under the OECD Model Convention with Special Regard to Immovable Property (Alphen aan den Rijn: Kluwer Law International).
Simontacchi, Stefano (2008), Capital Gains (Article 13 OECD Model Convention), Lang, Michael, Pasquale Pistone, Josef Schuch ve Claus Staringer (Der.), Source versus Residence (Alphen aan den Rijn: Kluwer Law International): 129-174.
Surray, Stanley S. (1980), United Nations Model Convention for Tax Treaties Between Developed and Developing Countries: A Description and Analysis (Amsterdam: IBFD).
Uckmar, Victor (2006), Double Taxation Conventions, Amatucci, Andrea, Eusebio Gonzalez ve Christoph Trzaskalikt (Der.), International Tax Law (Alphen aan den Rijn: Kluwer Law International): 149-181.
US Department of Treasury, (2006), United States Model Technical Explanation Accompanying The United States Model Income Tax Convention of November 15, 2006. http://www.treasury.gov/press-center/press-releases/Documents/hp16802.pdf.
Vogel, Klaus (1997), Klaus Vogel on Double Taxation Convention: A Commentary to the OECD-, UN- and US Model Conventions for the Avoidance of Double Taxation on Income and Capital with Particular Reference to German Treaty Practice, Third Edition (London: Kluwer Law International).
Yaltı Soydan, Billur (1995), Uluslararası Vergi Anlaşmaları (İstanbul: Beta).