Vol. 2 No. 2 (2014): BUSINESS & MANAGEMENT STUDIES: AN INTERNATIONAL JOURNAL
Articles

COMPETITIVE POWER OF TURKEY IN MARITIME TRADE AND TAXATION OF THE ITEMS OF INCOME EARNED BY THE FOREIGN-BASED TAXPAYER INSTITUTIONS

Nilgün Serim
Çanakkale Onsekiz Mart Üniversitesi Biga İİBF Maliye Bölümü
Bio

Published 2015-02-16

How to Cite

Serim, N. (2015). COMPETITIVE POWER OF TURKEY IN MARITIME TRADE AND TAXATION OF THE ITEMS OF INCOME EARNED BY THE FOREIGN-BASED TAXPAYER INSTITUTIONS. Business &Amp; Management Studies: An International Journal, 2(2), 154–167. https://doi.org/10.15295/bmij.v2i2.67

Abstract

The maritime trade is of serious significance for Turkey, when considered together with the surrounding seas. Turkish maritime trade must be supported through tax incentives.In our study, first, the taxation grounds for the proceedings obtained in Turkey by the foreign maritime transport institutions that are included within scope of foreign-based taxpayers; and then, the taxation of the laying days, days of demurrage, counter-laying fees, dispatch money (incentives for quickening) raised by the foreign maritime transport institutions, and other elements of proceedings raised by the foreign maritime transport institutions within scope of foreign-based taxpayers will be discussed and the grounds for taxation will be examined.

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