Hukuk Fakültesi Koleksiyonu

Permanent URI for this collectionhttps://hdl.handle.net/20.500.12469/56

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    5403 Sayılı Kanun Çerçevesinde Terekedeki Tarım Arazilerinin Devredilmesi Karşısında Muris Muvazaası
    (Istanbul Univ, 2020) Senol, A. Nilay; Kazmacı, Özge Uzun; Law; 02. Faculty of Law; 01. Kadir Has University
    The Law on Protection of Soil and Land Use, numbered 5403, aims to protect the unity of agricultural lands, and to prevent the division of the soil with inheritance. This law stipulates first, the possibility regarding the giving over of the agricultural land in succession to one or more heirs, to a family partnership, to a limited liability company or to a third person with the consensus of the heirs and second, in case of disagreement, the judge shall decide whether to leave the agricultural land to a competent heir or to sell the land. Furthermore, according to this law, the competent heir to whom the agricultural land will be left can be determined by means of testamentary disposition. It is possible and also valid within the legal constraints that the testator can also transfer the agricultural land to one of the heirs while he is alive. It is arguable whether this transaction can be considered as the testator’s simulation or not, if this transaction has also been made with a simulated transaction. Some principles are set out by the Supreme Court in terms of the simulation of the testator, and although these principles and decisions are criticized by the doctrine, such cases are held by these principles. The purpose and the regulations of the Law numbered 5403 shall be taken into consideration in determining testator’s simulation
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    Potential Impact of the Covid-19 Pandemic on Interpretation and Application of Double Tax Treaties on Income and on Capital
    (Istanbul Univ, 2020) Yazıcıoğlu, Alara Efsun; Law; 02. Faculty of Law; 01. Kadir Has University
    It is undisputed that the measures taken by governments to enable their citizens to safeguard a certain social distance and thereby to contain the COVID-19 pandemic as much as possible caused a considerable negative impact on economic activities. Most governments took a series of immediate tax measures at a domestic level to mitigate that impact. Traditionally, large-scale economic problems, such as the ones that have resulted from the COVID-19 pandemic, give rise not only to domestic law and tax policy modifications but also to several legal and policy amendments at regional and international levels. The most recent example is the financial crisis of 2008. Following the crisis concerned, among other developments, the implementation of a Europe-wide Financial Transaction Tax was suggested and international exchange of information gained unprecedented importance, which resulted in significant international efforts in that particular area that are still ongoing. This article focuses on the potential impact of COVID-19 on interpretation and application of double tax treaties on income and on capital. To this end, problems that may occur concerning interpretation and application of double tax treaties are analyzed and then the current status of the international tax law projects, which were already ongoing before the COVID-19 crisis, relating to a potential update of such treaties is briefly examined. Most of the problems that may occur due to the pandemic in a double tax treaty context were analyzed in a document entitled "OECD Secretariat Analysis of Tax Treaties and the Impact of the COVID-19 Crisis" published by the OECD Secretariat on April 3, 2020. The residency of natural and legal persons, the creation of a permanent establishment, and the taxation of income earned by cross border workers were examined in the document concerned. Although it was not possible for the Secretariat to clarify issues relating to transfer pricing, that particular field is also in need of, and prone to, important developments. COVID-19 pandemic gave rise to some doubt on the progress of the ongoing work on double tax treaties, such as the work that is being conducted on the digitalization of the economy. The projects concerned continue at their regular pace, without any significant delay, as per the statement made by the OECD.