Vergilendirme Yetkisinin Uluslararası Alanda Sınırları

Abstract

Because taxation power results from the sovereignty right it can be thought that it is limitless in theoretical and any other state or authority cannot use it in the border of other states or authority. However, it is not much possible to argue that taxation power is limitless and unalienable in the time that many different international organisations have been established and international relations and trades have been developed and made easy. This work consists of two sections; in Chapter 1, the description of taxation and its characteristics will be referred to. In Chapter 2, limits of the taxation authority of state will be briefly touched on, later, agreements on avoidance of double taxation, international limits of taxation authority based on other international agreements and international taxation will be presented.