Volume 38 (2010) / Issue 2

Ramazan Biçer, 'Recovery of Certain Assets to the Turkish National Economy under the Financial Stimulus Package' (2010) 38 Intertax, Issue 2, pp. 114–117

Abstract

Turkish Great National Assembly has adopted a new law for recovery of certain assets to the national economy. This article considers a part of financial stimulus package in Turkey from the side of taxation. The focus is on declaration of certain assets both abroad and in Turkey. This article evaluates the implementation principles of the law for the assets located abroad and in Turkey and owned by income or cooperation taxpayers. Common principles employed for the assets abroad or in Turkey are also clarified.

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ISSN: 0165-2826
ID: TAXI2010011