Tax Neutrality on International Capital Investments
The tax policies which states follow with regard to developing technology and capital investments with raising mobility due to globalism are need to be discussed in its legal basis. The principle of tax neutrality has the aim of being legal foundation for these policies. According to this, the neutr...
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| Format: | Article |
| Language: | English |
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International Public Finance Conference/Turkey
2017-07-01
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| Series: | International Journal of Public Finance |
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| Online Access: | http://dergipark.gov.tr/download/article-file/351117 |
| _version_ | 1828030139324170240 |
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| author | Gizem KAPUCU |
| author_facet | Gizem KAPUCU |
| author_sort | Gizem KAPUCU |
| collection | DOAJ |
| description | The tax policies which states follow with regard to developing technology and capital investments with raising mobility due to globalism are need to be discussed in its legal basis. The principle of tax neutrality has the aim of being legal foundation for these policies. According to this, the neutrality principle in taxation of international capital investments is provided with two measures, namely; not effecting the investment decision and not discriminate between investments. In this paper, initially focused on the conceptual framework and the foundations of the tax neutrality principle and later capital export neutrality and capital import neutrality are considered and explained with regard to international capital movements. Moreover, conformity and diversion to the principle of the current situation and regulations in OECD, EU and Turkey are examined. |
| first_indexed | 2024-04-10T14:22:35Z |
| format | Article |
| id | doaj.art-22195220abe54b4b8e6be1b4db19fdc0 |
| institution | Directory Open Access Journal |
| issn | 2548-0499 |
| language | English |
| last_indexed | 2024-04-10T14:22:35Z |
| publishDate | 2017-07-01 |
| publisher | International Public Finance Conference/Turkey |
| record_format | Article |
| series | International Journal of Public Finance |
| spelling | doaj.art-22195220abe54b4b8e6be1b4db19fdc02023-02-15T16:09:15ZengInternational Public Finance Conference/TurkeyInternational Journal of Public Finance2548-04992017-07-0121109123Tax Neutrality on International Capital InvestmentsGizem KAPUCU0Marmara University, TurkeyThe tax policies which states follow with regard to developing technology and capital investments with raising mobility due to globalism are need to be discussed in its legal basis. The principle of tax neutrality has the aim of being legal foundation for these policies. According to this, the neutrality principle in taxation of international capital investments is provided with two measures, namely; not effecting the investment decision and not discriminate between investments. In this paper, initially focused on the conceptual framework and the foundations of the tax neutrality principle and later capital export neutrality and capital import neutrality are considered and explained with regard to international capital movements. Moreover, conformity and diversion to the principle of the current situation and regulations in OECD, EU and Turkey are examined.http://dergipark.gov.tr/download/article-file/351117Tax NeutralityCapital Export NeutralityCapital Import Neutrality |
| spellingShingle | Gizem KAPUCU Tax Neutrality on International Capital Investments International Journal of Public Finance Tax Neutrality Capital Export Neutrality Capital Import Neutrality |
| title | Tax Neutrality on International Capital Investments |
| title_full | Tax Neutrality on International Capital Investments |
| title_fullStr | Tax Neutrality on International Capital Investments |
| title_full_unstemmed | Tax Neutrality on International Capital Investments |
| title_short | Tax Neutrality on International Capital Investments |
| title_sort | tax neutrality on international capital investments |
| topic | Tax Neutrality Capital Export Neutrality Capital Import Neutrality |
| url | http://dergipark.gov.tr/download/article-file/351117 |
| work_keys_str_mv | AT gizemkapucu taxneutralityoninternationalcapitalinvestments |