Turkey - Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment
- A.S. Özgenç
- European Taxation, 2019 (Volume 59), No 2/3
- 21 January 2019
This note discusses a recent case of the Turkish Supreme Administrative Court wherein it was held that a website can be considered a permanent establishment. The author takes the position that the decision is contrary to the OECD approach, as well as the prevailing opinion in the tax literature.