Turkey: a new tax amnesty

• Autores: Ramazan Biçer
• Localización: Intertax, ISSN 0165-2826, Vol. 43, Nº. 3, 2015, págs. 286-293
• Idioma: inglés
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• Resumen

  • This article mainly discusses tax related provisions of a new law on public receivables. The Law enables, from the point of public receivables, public debtors to pay their debts either by cash or instalments by restructuring public claims, which have difficulty in collection. The article also provides certain examples of new restructuring program for public receivables by focusing on the defined public receivables and accounting adjustments associated with the cash and the receivables from the company's shareholders.