The Concept of Permanent Establishment in International and Turkish Tax Legislation is a comprehensive study examining the concept of permanent establishment within the frameworks of international tax law and Turkish tax legislation. The book analyzes the definitions provided under the OECD Model Tax Convention and discusses various forms of permanent establishments, including fixed places of business, construction sites, and agency arrangements.
It also compares the provisions of Turkish tax laws with international standards, offering both theoretical and practical insights into a concept that plays a crucial role in determining taxing rights in cross-border activities.