The double taxation dilemma refers to the conflict between a country that wants to tax the income of foreigners within its borders and a country that wants to tax the income of persons living in its own country but generating income in other countries. Tax equality across countries deteriorates as a result of double taxing. Between the countries of the world, a network of tax treaties has been developed. Many countries, including our own, have signed and implemented tax accords for this reason.

We, at Baytan Law Firm, give competent service to our clients for any issues they may have in this area. We provide assistance in the following areas, as well as all others, in our sphere of competence.

• Wages and status of dependent activities.
• Examining the nature of the relevant transaction and assessing whether it falls within the definition of royalty, and determining whether the intangible asset is in question in the transaction.
• Earnings from shipping, air, and land transportation.
• Taxation due to the actions of self-employment activities.
• Determination of whether the activities in Turkey or in the relevant country constitute a permanent workplace.
• Taxation on capital appreciation proceeds.
• Tax authority on pensions and regular payments.
• Other incomes and international taxation.
• Prevention of double taxation and application of the mutual agreement procedure.
• Taxation of interest and dividend payments.