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- Title
GAYRİ MADDİ HAKLARIN KULLANIMI İÇİN YAPILAN ÖDEMELERİN MUHASEBE ve VERGİ DÜZENLEMELERİ KAPSAMINDAANALİZ.
- Authors
AKDOĞAN, M. Uğur
- Abstract
Within this study, the transactions that can be considered under "Intangible Rights" together with the taxation and accounting principles for such payments were analysed. Primarily the approaches stated in the legislation to define the scope of those payments were exmained. Since the payments made to the owners of the intangible rights are subject to different taxation rules, the payments and the applicable taxes on them were anlysed separately. Especially since it is a requirement to consider the customs regaulations and the double taxation treaties between countries in the cases where the intangible right holders are non-resident, the subject was analyses using samples from the implementation. Moreover, the transactions that can cause hesitations düring the implentation were also included. The accounting effects of the topic were also analysed and detailed using samples.
- Subjects
TAXATION; LEGISLATION; DELEGATED legislation; INTANGIBLE property; TREATIES
- Publication
Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış, 2014, Vol 14, Issue 42, p85
- ISSN
1307-6639
- Publication type
Article