International Journal of Management and Applied Science (IJMAS)
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Statistics report
Nov. 2018
Submitted Papers : 80
Accepted Papers : 10
Rejected Papers : 70
Acc. Perc : 12%
Issue Published : 54
Paper Published : 3316
No. of Authors : 6857
  Journal Paper




Paper Title :
Turkish Corporate Tax Law Based On The Free Movement Rights Under The Decisions Of Court Of Justice Of The European Union (CJEU)

Author :Onur Eroglu

Article Citation :Onur Eroglu , (2015 ) " Turkish Corporate Tax Law Based On The Free Movement Rights Under The Decisions Of Court Of Justice Of The European Union (CJEU) " , International Journal of Management and Applied Science (IJMAS) , pp. 1-6, Volume-1,Issue-9, Special Issue-2, Oct

Abstract : Corporate tax law has been closely related to the four freedoms. European Union (EU) Member States have declined to resign sovereignty in the field of direct taxation, harmonisation progress in corporate taxation in the EU has been slow. Case law of the Court of Justice of the European Union (CJEU) declaring national tax measures incompatible with primary EU law is that of negative integration. This paper discusses the corporation tax field and its’ many important decisions within the principle of freedom of movement and what affects these decisions have on Member States’ corporate tax law. This paper demonstrates Turkey’s significant efforts to fulfil requested accession criteria concerning economic and tax legislation with the EU in light of CJEU’s case law. Index Terms — Turkish Corporate Tax, Cross-border Transaction, Discrimination in EU Taxation; Restriction.

Type : Research paper

Indexed : Google Scholar


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