Akademik Veri Yönetim Sistemi
36th International Public Finance Conference/TR, Antalya, Turkey, 27-30 October 2022, Antalya, Türkiye, 27 - 30 Ekim 2022, ss.524-531
Mutual agreement procedure, included in Turkish tax law with article 46 of Law No. 7338, was added to the fourth book titled "Penal Provisions" of Tax Procedure Law No. 213 in 2021. In this procedure, the taxpayers or the state on the other side of the agreement can apply for a taxation transaction that is inconsistent with a double taxation avoidance agreement that has been duly entered into force. The mutual agreement procedure, which was added to the domestic legislation as a separate procedure, has brought other criticisms as it has already existed in double taxation avoidance agreements for many years (usually between articles 24 and 26). The lack of secondary legislation yet makes it difficult to penetrate this procedure. For this reason, firstly, the relevant parts of The Organization for Economic Co-Operation and Development Model Tax Convention, which is an international guide, and the double taxation avoidance agreements to which Turkey is a party will be examined. Later in the study, by the deductive method, the legal nature of this procedure, which was introduced last year, will be explained in terms of domestic legislation. Finally, uncertainty and ineffectiveness classification will be made. The study aims to identify potential conflicts that may arise and to offer solutions for them.