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Turkey - Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment

Country:
Turkey
Author:
A.S. Özgenç
Issue:
European Taxation, 2019 (Volume 59), No 2/3
Published:
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.
 
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