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Journals / Business and Management Studies: An International Journal / 2014 / Cilt: 2 - Sayı: 2

TÜRKİYE’NİN DENİZ TİCARETİNDEKİ REKABET GÜCÜ VE DAR MÜKELLEF KURUMLARCA ELDE EDİLEN HASILAT UNSURLARININ VERGİLENDİRİLMESİ

COMPETITIVE POWER OF TURKEY IN MARITIME TRADE AND TAXATION OF THE ITEMS OF INCOME EARNED BY THE FOREIGN-BASED TAXPAYER INSTITUTIONS

Nilgün SERİM
Pages
154–167
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Turkish maritime trade must be supported through tax incentives .In our study, first, the taxation grounds for the proceeds obtained in Turkey by the foreign maritime transport institutions that are included within scope of foreign-based taxpayers; and then, the taxation of the laying days, days of demurrage, counter-laying fees, dispatch money (incentives for quickening) raised by the foreign maritime transport institutions, and other elements of proceeds raised by the foreign maritime transport institutions within scope of foreign-based taxpayers will be discussed and the grounds for taxation will be examined

📌 3 Key Takeaways

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Objective & Hypothesis:The maritime trade is of serious significance for Turkey, when considered together with the surrounding seas.
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Key Findings & Data:The maritime trade is of serious significance for Turkey, when considered together with the surrounding seas.
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Conclusion & Impact:Turkish maritime trade must be supported through tax incentives .In our study, first, the taxation grounds for the proceeds obtained in Turkey by the foreign maritime transport institutions that are included within scope of foreign-based taxpayers; and then, the taxation of the laying days, days of demurrage, counter-laying fees, dispatch money (incentives for quickening) raised by the foreign maritime transport institutions, and other elements of proceeds raised by the foreign maritime transport institutions within scope of foreign-based taxpayers will be discussed and the grounds for taxation will be examined
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Domain Parameters

Abstract

The maritime trade is of serious significance for Turkey, when considered together with the surrounding seas. Turkish maritime trade must be supported through tax incentives .In our study, first, the taxation grounds for the proceeds obtained in Turkey by the foreign maritime transport institutions that are included within scope of foreign-based taxpayers; and then, the taxation of the laying days, days of demurrage, counter-laying fees, dispatch money (incentives for quickening) raised by the foreign maritime transport institutions, and other elements of proceeds raised by the foreign maritime transport institutions within scope of foreign-based taxpayers will be discussed and the grounds for taxation will be examined

Özet

Türkiye için deniz ticareti çevre denizleriyle birlikte düşünüldüğünde ciddi öneme sahiptir. Türk deniz ticaretinin vergi teşvikleri vasıtasıyla desteklenmesi gerekmektedir. Bu çalışmamızda ilk önce dar mükellefiyete tabi yabancı deniz ulaştırma kurumlarının Türkiye'de elde edilen hâsılatının vergilendirilme esasları; daha sonra dar mükellefiyete tabi yabancı deniz ulaştırma kurumlarınca elde edilen starya, sürastarya, kontrstarya ücretlerinin, dispeç manilerin (çabuklaştırma primlerinin)vergilendirilmesi ve dar mükellefiyete tabi deniz ulaştırma kurumlarınca elde edilen diğer hâsılat unsurları ele alınıp vergilendirme esasları irdelenecektir

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Cite This Article

SERİM, N. (2014). TÜRKİYE’NİN DENİZ TİCARETİNDEKİ REKABET GÜCÜ VE DAR MÜKELLEF KURUMLARCA ELDE EDİLEN HASILAT UNSURLARININ VERGİLENDİRİLMESİ. Business and Management Studies: An International Journal, Cilt: 2 - Sayı: 2, 154–167. https://ajindex.com/articles/352024

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References (4)

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