“DIŞ TİCARET İŞLEMLERİNİN TMS İLE İLİŞKİSİNİN VERGİ USUL KANUNU ÇERÇEVESİNDE DEĞERLENDİRİLMESİ”. Business & Management Studies: An International Journal 7, no. 1 (March 20, 2019): 257–279. Accessed May 25, 2025. https://www.bmij.org/index.php/1/article/view/1064.