Browsing by Author "Ateş, Leyla"

Bitcoin: Sanal para ve vergileme

Ateş, Leyla (2014)

Bitcoin bir kullanıcıdan diğer bir kullanıcıya doğrudan iletilebilen bir sanal paradır. Yaratılması ve transferi kriptoloji yani şifre bilimi sayesinde kontrol edilebilmektedir. İşleyişi için bankalara ihtiyaç duymayan ve ...

The corporate tax haven index: A new geography of profit shifting

Ateş, Leyla; Cobham, Alex; Harari, Moran; Janský, Petr; Meinzer, Markus; Millán, Lucas; Palanský, Miroslav (IES Working Paper, 2020)

In recent years, major data leaks from the Lux Leaks to the Paradise Papers have revealed the extent and systematic nature of the efforts of multinational corporations and their professional advisers to minimize their ...

Orta-uzun vadeli covid-19 vergi politikaları: Bir envanter çalışması

Ateş, Leyla (2021)

Coronovirus 2019’un (COVID-19) ülke bütçeleri üzerine önemli bir yük getirdiği ve bu yükün artarak devam edeceği görülmektedir. Bu nedenle, hükümetler tarafından acil önlem niteliğinde alınan geçici tedbirlerin ötesine ...

Positive spillovers in international corporate taxation and the European Union

Ateş, Leyla; Harari, Moran; Meinzer, Markus (Kluwer Law Int, 2020)

The international spillover effects of specific domestic policies and practices have been subjected to increasing scrutiny from a range of international organizations, academia, and civil institutions with tax policy and ...

Tax avoidance issues in Turkey

Ateş, Leyla (Routledge, 2018)

[No abstract available]

Tax cooperation between the EU Member States and Türkiye regarding automatic exchange of information on income collected by digital platform operators

Ateş, Leyla (International Bureau of Fiscal Documentation (IBFD), 2023)

In this note, the author discusses the probable legal foundations of automatic exchange of information on income collected by digital platform operators between Türkiye and the EU Member States. The note analyses the ...