Recent Turkish Decision Finds that a Website Can Constitute a Permanent Establishment

Journal
Özgenç, A.S.
Turkey
European Taxation 2019 (Volume 59), No. 2/3
PriceUSD 45

This note discusses a recent case of the Turkish Supreme Administrative Court wherein it was held that a website can be considered a permanent establishment. The author takes the position that the decision is contrary to the OECD approach, as well as the prevailing opinion in the tax literature.