Limitation of Benefits Clause and Turkey’s Approach: From Policy to Legal Order

• Autores: A. Selçuk Özgenç
• Localización: Intertax, ISSN 0165-2826, Vol. 45, Nº. 5, 2017, págs. 417-426
• Idioma: inglés
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• Resumen

  • This article examines the Limitation of Benefits (LOB) Clause in the context of Turkish tax treaties and discusses it’s content from a comparative perspective based on current application. In that application, it seems that LOB Clauses bear the General Anti Avoidance Rule (GAAR) feature which it is not in line with OECD approach and undoubtingly it is open the criticism from the legal perspective.